Lou is completing work on taxes payable for Cameron Inc., a Canadian-controlled private corporation, for its 2023 taxation year. Part I tax payable after additional refundable tax and before Part IV tax and the dividend refund on dividends paid has been correctly determined as $81,300. Lou has the following additional information: Dividends from Groarke Inc. (Note 1) $24,300 Dividends on investment in marketable securities 9,300 Note 1: Cameron owns 25% of the shares of Groarke. Dividends received from Groarke are non-eligible dividends. Groarke's dividend refund on all dividends paid in the year was $26,000. Dividends declared and paid by Cameron Non-eligible $36,300 Eligible (equal to balance in general rate income pool) 24,200 Balances in non-refundable dividend tax on hand (NERDTOH) and eligible refundable dividend tax on hand (ERDTOH) accounts, after all additions but before considering a dividend refund on dividends paid in the year, were as follows: NERDTOH $14,600 ERDTOH 4,300 How much is tax payable for Cameron after Part IV tax on the dividends received and the dividend refund on dividends paid