BM Ltd. generated the following data for its December 31, 2023 taxation year: Capital Gains ...............................................$50,000 Interest Income............................................. $65,000 The balance in the tax accounts on January 1, 2023 Charitable Donation carryforwards................................$15,000 Net Capital loss from 1988...........................................$11,000 Non Capital loss from August 2021................................ $22,000 What is the minimum taxable income (rounded to the nearest dollar) to be reported on IBM's corporate tax return? (Round all numbers)