Wrap Ltd. is a Canadian-controlled private corporation. At the end of 2021, Wrap had the following tax account balances: Non-capital losses $ 8,200 Net capital losses 2,200 Non-eligible RDTOH 7,200 Eligible RDTOH 0 Dividend refund from non-eligible dividends 1,200 CDA 12,200 For the current year, 2022, net income for tax purposes is $264,600. Included in this amount is the following: Income from an active business carried on in Canada $ 200,200 Taxable capital gain 6,200 Eligible dividends from Canadian public companies 18,000 Canadian bond interest 40,200 The following is a summary of other information for Wrap Ltd. for the 2022 year: Taxable income $ 236,200 Capital dividend paid 12,200 Eligible dividend paid 10,200 Non-eligible dividend paid 75,200 Small business deduction 38,038 Total Federal Part I tax payable 32,120 Required: Determine the dividend refund for 2022. Would the dividend refund change if Wrap Ltd. was not a CCPC but instead was a private corporation or a public corporation? (Use 0.3067 when multiplying to represent 30%. and 0.3833 when multiplying to represent 38 1/3%. Do not multiply by more than 4 decimal places and round your final answer to the nearest dollar. Enter subtractions as negative amounts.) PrevQuestion 2 of 3 Total2 of 3Visit question