Z Ltd. paid Part I federal tax of $44,900 on taxable income of $400,000. Net income for tax purposes consists of $370,000 of active business income and $30,000 of interest income from long-term investments. At the end of the previous year, Z had a Non-eligible RDTOH balance of $100,000. Z pays noneligible dividends of $27,000 annually. Determine Z's Non-eligible RDTOH balance at the end of the current year. \$