Question $2$ Landor Ltd$.$ is a CCPC with a calendar$-$based taxation year ending December $31.$ The company's $2024$ net income is $$223,500$ the component of which are as follows: Canadian Active Business Income $($Note One$)$ $$212,250$ Taxable Capital Gains $11,2502024$ Net Income $$ $$223,500$ Note One $-$ This includes $$146,700$ of M&P profits. Other Information Relevant to the $2024$ Taxation Year: $1.$ In $2024,$ Landor Ltd$.$ declares and pays taxable dividends of $$46,000.$ It is the policy of the corporation to only designate dividends as eligible to the extent that they generate a dividend refund. $2.$ It is estimated that $88\%$ of Landor's wages and $92\%$ of Landor's gross sales relate to permanent establishments situated in a Canadian province or territory. $3.$ Landor Ltd$.$ is associated with one corporation. Landor's share of the $2024$ small business limit is $$110,000.4.$ On January $1,2024,$ there was no balance in either of Landor's eligible or non$-$eligible RDTOH accounts. On December $31,2023$ the Company's GRIP account balance was nil. $5.$ In $2023,$ the combined Adjusted Aggregate Investment Income $($AAII$)$ of Landor and its associated corporation is $$27,350$ and the combined Taxable Capital Employed In Canada $($TCEC$)$ is $$950,000.6.$ Landor has a $2021$ net capital loss balance of $$5,250$ which it intends to claim in $2024$ to the maximum extent possible. $$ Required: Show all of the calculations used to provide the required information, including those for which the result is nil. Calculate the following amounts for Landor for its $2024$ taxation year: A$.$ Part I Income Tax. B$.$ Refundable Part I tax. C$.$ Part IV Tax. D$.$ GRIP account balance on December $31,2024.$ E$.$ Eligible and Non$-$eligible RDTOH account balances on December $31,2024.$ F$.$ Dividend refund, showing separately refunds related to eligible and non$-$eligible dividends.