X Ltd. paid Part I federal tax of $26,473 on taxable income of $200,000 that included deductions for a net capital loss $15,000 and a non-capital loss of $8,000. Net income for tax purposes includes $12,000 of interest income, $20,000 taxable capital gains, and $10,000 of eligible dividends received from sundry Canadian public companies. X claimed the small business deduction on active business income of $110,000. At the end of the previous year, X had a Non-eligible RDTOH balance of $30,000. X did not declare dividends in the previous or current year. Determine X's Non-eligible RDTOH balance at the end of the current year. $