Bartkowski Ltd. is a Canadian controlled private tech support company. It has a December 31 year end and has been a Canadian controlled private company since it was incorporated in 1995. Between its incorporation date and December 31, 2021 the following transactions involve the company's capital dividend account: . O In 2010, the company sold a capital asset with an adjusted cost base of $326,000 for proceeds of $386,000. In 2011, he company received a capital dividend of $53,500. In 2012, the company received life insurance proceeds, net of the adjusted cost base of the policy, in the amount of $326,000. In 2013, the company sold two parcels of land. The first parcel of land, which had an adjusted cost base of $179,000, was sold for $222,000. The second parcel of land, which had an adjusted cost base of $347,000, was sold for $313,000. In 2015, the company paid a capital dividend of $228,000. The required election was made. During 2021, the company sold a segment of its operations at a price that included a payment for goodwill of $75,000. On January 1, 2021, the company had no balance in Class 14.1. In 2021, the company paid a capital dividend of $52,000. The required election was made. 0 O Required: Determine the balance in the company's capital dividend account as of December 31, 2021. Provide a separate calculation of the income inclusion resulting from the sale of the franchise