On June 19, 2023, Louisa sold all of the assets of Glasson Inc. a Canadian-controlled private corporation. Louisa plans to wind Glasson up. The following information has been provided: Taxable capital gain realized as a result of sale of asset $145,200 Net income for tax purposes (Note 1) 760,000 Net capital loss carryforward from 2022 14,300 Balances in eligible refundable dividend tax on hand (ERDTOH) and non-eligible refundable dividend tax on hand (NERDTOH) at the beginning of 2023 nil Note 1: Net income for tax purposes includes the taxable capital gain realized as a result of the sale of assets, as well as business income earned as a result of the sale of assets and business income earned from January 1, 2023, to June 19, 2023. Glasson is not associated with any other corporations. The deemed dividend that arises as a result of redeeming the shares will be sufficient to obtain any refund out of either of ERDTOH or NERDTOH. Which one of the following is Glasson's federal taxes payable for 2023? Question 5 options: a) $72,836 b) $73,836 c) $85,786 d) $112,835