Z Ltd. paid Part I federal tax of $46,117 on taxable income of $430,000. Net income for tax purposes consists of $405,000 of active business income and $25,000 of interest income from long-term investments. At the end of the previous year, Z had a Non-eligible RDTOH balance of $120,000. Z pays non-eligible dividends of $23,000 annually. Determine Zs Non-eligible RDTOH balance at the end of the current year.