White Inc. is a Canadian private corporation incurred the following transactions in previous years:

a) In 2016, a capital asset was sold to a non-affiliated corporation, that resulted in a capital gain of $82,000

b) In 2017, a capital asset was sold to a non-affiliated corporation, that resulted in an allowable capital Loss of $7,000

c) In 2018, life insurance proceeds of $110,000 were received; the policy had an adjusted cost base of $15,000

d) In 2019, a capital asset was sold to Black Inc., a wholly owned subsidiary, that resulted in a capital loss of $10,000

e) In 2020, a capital dividend of $80,000 and non-eligible dividend of $20,000 were paid to the shareholders.

f) In the current year, White Inc., received non-eligible dividend of $24,000 and Capital Dividend of $17,000 from Purple Inc., another Canadian corporation.

Required: Determine the current balance in the capital dividend account for White Inc. based on the above information. Income tax reference: ITA 89(1). (White Inc's Capital Dividend Account Balance was nil prior to year 2016)