B Ltd. sold its assets on January 2, 2021, two days after its December 31, 2020 year-end for $1,400,000. The sale price includes inventory $300,000, land $400,000, and building $700,000. The original cost of these assets was: inventory $200,000, land $100,000, and building $600,000. The un-depreciated capital cost of the building was $530,000. There are no liabilities. On December 31, 2020, the Non-eligible RDTOH balance was $20,000. 

Determine the amount available for distribution to the shareholders after the sale of assets. Assume a provincial tax rate of 4% on the first $500,000 of business income and 12% on the remainder. $_________.