ABC Ltd. is a Canadian controlled private corporation. It does not hold any investments that pay dividends. Its refundable dividend tax on hand (RDTOH) account at December 31, 2019 was $60,000. ABC Ltd. paid taxable dividends of $50,000 in 2019. The corporation did not have a GRIP balance on December 31, 2019.For its 2020 taxation year, its refundable portion of Part I tax was $30,000. ABC did not pay any Part IV tax in 2020. During 2020, the corporation paid $200,000 in non-eligible dividends. The balance in ABC's Non-Eligible RDTOH account at December 31, 2020 is:

		$48,337
		$81,667
		$70,334
		$101,256