You, CPA, have been approached by your client, Ardbert, to determine the capital dividend account of his company, Warrior of Darkness Ltd., a Canadian-controlled private corporation incorporated in 2010. You have reviewed the tax returns of the corporation for the period January 1, 2010, to December 31, 2021, and correctly made the following notes: 2010 Received life insurance proceeds of $273,498 in the company. The policy had a cash surrender value of $47,578 and an adjusted cost basis of $50,000

2011 Eligible capital property of a customer list was purchased for $65,000

2012 Disposed of a building resulting in a capital gain of $175,000 and recapture of $100,000

2013 Sold shares resulting in a capital gain of $200,000

2014 Received a capital dividend of $150,000 2015 July - Paid capital dividends of $400,000

2015 August - Disposed of shares resulting in a capital loss of $500,000

2016 Sold land inventory for $100,000 2017 Sold shares resulting in a capital gain of $60,000

2018 Received taxable dividends of $70,000

2020 Sold a customer list for $120,000, the company's 14.1 UCC balance at the time of sale was $14,000

2021 Sold dogecoin resulting in a capital loss of $200,000

Required to Calculate the balance in Warrior of Darkness Ltd.'s capital dividend account as of December 31, 2021, showing the maximum capital dividend (if any) that could be paid at that time. Show all calculations, and explain why you omitted any of the above amounts in your answer.