On June $19,2023,$ Louisa sold all of the assets of Glasson Inc. a Canadian$-$controlled private corporation. Louisa plans to wind Glasson up$.$ The following information has been provided: Taxable capital gain realized as a result of sale of asset $$145,200$ Net income for tax purposes $($Note $1)760,000$ Net capital loss carryforward from $202214,300$ Balances in eligible refundable dividend tax on hand $($ERDTOH$)$ and non$-$eligible refundable dividend tax on hand $($NERDTOH$)$ at the beginning of $2023$ nil Note $1$: Net income for tax purposes includes the taxable capital gain realized as a result of the sale of assets, as well as business income earned as a result of the sale of assets and business income earned from January $1,2023,$ to June $19,2023.$ Glasson is not associated with any other corporations. The deemed dividend that arises as a result of redeeming the shares will be sufficient to obtain any refund out of either of ERDTOH or NERDTOH. Which one of the following is Glasson's federal taxes payable for $2023?$ Question $5$ options: a$)$ $$72,836$ b$)$ $$73,836$ c$)$ $$85,786$ d$)$ $$112,835$