Multi Enterprises Ltd. is a Canadian-controlled private corporation whose fiscal period coincides with the calendar year. For the year 2021, the company's taxable income was calculated as follows: Income from distributing net of CCA Dividends from taxable corporations: $220,0000 (a) connected corporation, dividend payment triggering a dividend refund from its non-eligible RDTOH of $2,750 to the wholly owned subsidiary (b) non-connected corporation (portfolio dividends) (eligible) .... Taxable capital gain (non-active).. 11,000 20,0000 $29,000 Allowable capital losses.... 12,000 17,000 Royalties... 9,0000 Recapture of CCA on disposal of sales equipment 4,0000 Income from rental of an apartment building (no full-time employees and tenants provide virtually all of their own services) 14,000 Interest charged on accounts receivable.. 5,0000 Net income for tax purposes $300,000 Less: net capital losses carried over $ 7,000 non-capital losses carried over.. 10,000 donations.... 26,000 dividends from taxable Canadian corporations 31,000 74,000 $226,000 Taxable income.. |(B) Compute the refundable dividend tax on hand balance as at December 31, 2021, showing, in detail, your calculations and compute the dividend refund for 2021.