Wrap Ltd. is a Canadian-controlled private corporation. At the end of 2020, Wrap had the following tax account balances: Non-capital losses $ 8,600 Net capital losses 2,600 Non-eligible RDTOH 7,600 Eligible RDTOH 0 Dividend refund from non-eligible dividends 1,600 CDA 12,600 For the current year, 2021, net income for tax purposes is $271,800. Included in this amount is the following: Income from an active business carried on in Canada Taxable capital gain $200,600 6,600 Eligible dividends from Canadian public companies Canadian bond interest 24,000 40,600 The following is a summary of other information for Wrap Ltd. for the 2021 year: Taxable income Capital dividend paid $236,600 12,600 Eligible dividend paid 10,600 Non-eligible dividend paid 75,600 Small business deduction 38,114 Total Federal Part I tax payable 32,520 Required: Determine the dividend refund for 2021, assuming 2021. 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.) Aggregate investment income Less: Add: Add: (i) Part IV Tax Non-eligible RDTOH Less: Add: Eligible RDTOH Dividend Refund (A) + (B) + (C) Lessor of: (A) (i) (ii) Plus (i) (B) Lessor of: (ii) (C) Plus Lessor of: Less: (ii) Less: and 0 0 0 0 0 0 0 T (A) (i) (ii) Dividend Refund (A) + (B) + (C) Lessor of: (B) = (i) (ii) Plus Lessor of: Plus (C) Lessor of: Less: and (ii) Less: Dividend Refund - Private company (A) + (B) + (C) Lessor of: (A) (i) (ii) Plus (B) Lessor of: (i) (ii) Plus (C) Lessor of: Less: (ii) and Less: 0 0 0 0 0 0 0 ess: dd: 30 2/3% X (Taxable income less income subject to SBD) 30 2/3% x Aggregate investment income 38 1/3% x $24,000 Eligible dividends 38 1/3% x Eligible dividends paid ess: dd: Part I tax A) Part IV tax on eligible dividends Part IV tax on non-eligible dividends - Refundable Part I tax least of: Taxable capital gains i)