$3$ cm Corp. has the following information.

Non$-$Eligible RDTOH balance on January $1$ of the current year: $$26,000($This balance includes the dividend refund received for the previous taxation year.$)$

View the other information.

None of the income earned is foreign, and $3$cmCorp. was not subject to Part IV tax during the current year. What is the Non$-$Eligible RDTOH balance at the end of the current year? $($Round your answer to the nearest whole dollar.$)$

A$.$ $$21,760$

B$.$ $$25,760$

C$.$ $$113,950$

Other information

D$.$ $$63,200$

Other information for the current year is:

Taxable income: $$584,000$

Income eligible for the Small Business Deduction: $$500,000$

Aggregate investment income: $$105,000$

Part I taxes payable: $$87,950.$