Julstan Multi$-$Enterprise Limited $($JML$)$ is a Canadian$-$controlled private corporation. It has operated with a December $31$ year$-$end. At its December $31,2018,$ tax year$-$end, the balance in its capital dividend account was $"0",$ with no negative amounts carried for future offset. The following transactions occurred in the indicated taxation years thereafter. May $24,2019$: sale of shares held in a public corporation for proceeds of $\backslash (\backslash$$ $48,000\backslash )$; the shares had cost $\backslash (\backslash$$ $72,000\backslash )$ and JML paid a sales commission of $\backslash (\backslash$$ $2,000\backslash )$ June $30,2020$: acquisition of an unlimited$-$life franchise for $\backslash (\backslash$$ $49,000\backslash )$ August $20,2021$: received $\backslash (\backslash$$ $25,000\backslash )$ as a dividend from the capital dividend account of a wholly owned subsidiary October $31,2022$: sold the following assets pertaining to the franchise June $9,2023$: received $\backslash (\backslash$$ $100,000\backslash )$ from a life insurance policy on the life of a key employee; the corporation had paid total premiums of $\backslash (\backslash$$ $19,000\backslash )$ on the policy July $22,2024$: elected to pay a dividend of $\backslash (\backslash$$ $75,000\backslash )$ out of the capital dividend account Required: Compute the balance in JML$\text{'}$s capital dividend account at December $31,2024.$ Show all supporting calculations.