Pepper Co$.$ had a non$-$eligible RDTOH $($NERDTOH$)$ balance of $$15,000$ at the end of $2022$ and the dividend refund from the NERDTOH in $2022$ was $$7,000.$ The company's Part IV tax on non$-$eligible dividends for $2023$ is $$8,000.$ The company's active business income is $$475,000$ and its taxable income is $$410,000.$ Pepper is associated with Lion Co$.,$ which has only active business income. Lion Co$.$ was allocated $$125,000$ of the small business deduction in $2022.$ Pepper has investment income which remained at $$45,000$ in both $2022$ and $2023.$ The total taxable capital of the two corporations is less than $$50$ million. Part I tax for $2023$ was $$47,283.$ What is Pepper's NERDTOH balance at the end of $2023?($Round intermediate and final answers to the nearest whole dollar$)$

Multiple Choice

$$8,000$

$$16,000$

$$26,733$

$$65,623$