SupCo is a CCPC with a december $312024$ year end. Its net income for the year is $$260,000,$ which is made up of:

Business Income: $$180,000($eligible for the SBD$)$

Interest income: $$15,000$

Dividend Income: $$20,000$

Taxable Capital Gains: $$45,000$

SupCo has the following losses it would like to use in the current year, if possible:

Non$-$capital losses from $2021$: $$24,000$

Non$-$Capital losses from $2020$: $$20,000$

Determine SupCo's adjusted aggregate investment income for the purpose of calculating the aggregate refundable tax $($ART$)$ for the $2024$ tax year. Show all calculations.