Medtech Inc. is a CCPC that uses a calendar$-$based taxation year ending December $31.$ On January $1,2024,$ the balance in the Company's Non$-$Eligible RDTOH account is $$17,445$ and the balance in its Eligible RDTOH and GRIP accounts are both nil. Medtech's $2024$ taxable income is $$456,250.$ and its $2024$ Part I tax payable is $$82,506.$ The company has no foreign income in $2024$ and no loss carryovers claimed in determining its taxable income. The Company's $2024$ net income includes the following amounts of taxable capital gains and income from property:Taxable Capital Gains Eligible Dividends from Canadian Public corporations Rental Income from a Residential Property Non$-$eligible dividends $-$ Connected Company $($See Note$)$ $$43,73026,56014,76077,700$ Note $-$ The non$-$eligible dividends were received from Medcare, another CCPC in which Medtech owns $42\%$ of the voting shares. The voting shares of Medcare owned by Medtech represent $27\%$ of the value of all of the corporation's shares. Medcare was entitled to a dividend refund of $$20,386$ for its $2024$ taxation year. Medtech is associated with four other corporations. The $2024$ small business limit for the SBD is shared equally by Medtech and these four other corporations. The $$100,000$ allocation is significantly less than the Company's active business income in $2024.$Medtech Inc. paid taxable dividends of $$66,560$ in $2024.$ It is the policy of the corporation to designate dividends as eligible only to the extent that they are entitled to a dividend refund. In $2023,$ Medtech and its associated corporations had combined Adjusted Aggregate Investment Income $($AAll$)$ of $$32,400$ and combined Taxable Capital Employed in Canada $($TCEC$)$ was $$2,300,000.$Required: A$.$ Determine the refundable portion of Medtech's Part I Tax for $2024.$ B$.$ Determine Medtech's $2024$ Part IV Tax. C$.$ Determine the December $31,2024$ balances in Medtech's Eligible and non$-$eligible RDTOH accounts. D$.$ Determine Medtech's $2024$ dividend refund, providing separate amounts for refunds on eligible dividends and non$-$eligible dividends.