A Ltd. is a CCPC that operates a chain of fast-food restaurants. In its most recent taxation year, the Company reported the following: Active business income eligible for the SBD $200,000 Taxable capital gains Nil Foreign investment income 55,000 Investment income earned in Canada 45,000 Net Income $300,000 Taxable Income $250,000 The Company paid no foreign income tax on its foreign investment income. A Ltd. is not associated with any other corporations. None of the investment income earned is from the receipt of taxable dividends. Which one of the following amounts represents the refundable portion of Part I tax? $30,667 $76,667 $15,333 $13,800