1. X Ltd., a CCPC, had a $30,000 balance in its Non-Eligible Refundable Dividend Tax on Hand (RDTOH) account on December 31, 2020, the end of its taxation year. It had no balance in its GRIP on this date. X Ltd. paid dividends of $20,000 in 2020 and claimed a dividend refund of $6,000. The Corporations refundable portion of Part I tax for 2021 is $5,800. Also, during 2021, X Ltd paid Part IV tax on eligible portfolio dividends received of $8,667 and Part IV tax on non-eligible dividends from a connected company of $4,220. During 2021, XXLtd. paid eligible dividends of $6,000 and claimed a dividend refund of $2,412. What is the balance in X Ltd.s Non-Eligible RDTOH account on December 31, 2021?

   *A. $34,020.

   B. $28,700.

   C. $30,190.

   D. $27,560.

   		. $34,020.
   		$28,700.
   		$30,190.
   		. $27,560.

2. 		. $34,020.
   		$28,700.
   		$30,190.
   		. $27,560.