Question $24(12$ points$)$ E ABC Ltd$.,$ a Canadian$-$controlled private Corporation located in Edmonton, Alberta, provides products and services to the oil field industry The following selected information has been taken from the tax records of ABC Ltd$.$ for its fiscal year ended December $31,2024$: Net Income for tax purposes: $\backslash (\backslash$$ $725,404\backslash )$ The net income includes $\backslash (\backslash$$ $48,000\backslash )$ in dividends received from connected taxable Canadian corporations $($ABC controls $\backslash (50\backslash \%\backslash )$ of the dividends, and the paying corporate claims $18,000$ in dividend refunds$)$ and taxable capital gains of $\backslash (\backslash$$ $20,000\backslash ).$ It also includes a charitable donation of $\backslash (\backslash$$ $5,500\backslash )$ and interest revenue of $105,000$ You noted that there are amounts carried from $2011,$ a net capital loss amount of $\backslash (\backslash$$ $10,000\backslash ),$ a non$-$capital loss of $\backslash (\backslash$$ $11,250\backslash ),$ and Charitable donations of $\backslash (\backslash$$ $8,000\backslash )$; these amounts are to be deducted if allowed. In $2024,$ a total of $\backslash (\backslash$$ $50,000\backslash )$ in taxable non$-$eligible dividends was paid to the shareholders of ABC Ltd$.$ On December $31,2024,$ the non$-$eligible Refundable Dividend Tax On Hand $($RDTOH$)$ account balance was $\backslash (\backslash$$ $50,000\backslash )$ and correctly calculated. ABC Ltd$.$ is associated with another corporation and agrees to share the annual SBD business limit equally. Required: Calculate the minimum net Federal Tax Payable $($Refundable$).($Hint: you need Part I federal tax payable, Part IV and Dividend refund$)$ on Dec $31,2024.$