Z Ltd$.$ paid Part I federal tax of $$46,107$ on taxable income of $$420,000.$ Net income for tax purposes consists of $$392,000$ of active business income and $$28,000$ of interest income from long$-$term investments. At the end of the previous year, Z had a Non$-$eligible RDTOH balance of $$110,000.$ Z pays non$-$eligible dividends of $$25,000$ annually. Determine Z$$s Non$-$eligible RDTOH balance at the end of the current year.