Corporation X Had an RDTOH Balance of $15,000 at the End

Corporation X had an RDTOH balance of $15,000 at the end of 20X0, and the dividend refund to the company that year was $7,000. The company's Part IV tax for 20X1 is $8,000. The company's active business income is $475,000 and its taxable income is
$410,000. Corporation Y, which is associated with Corporation X, was allocated
$125,000 of the small business deduction in 20X1. Corporation X's aggregate
Investment income was $50,000 in 20X1. Part I tax for 20X1 was $60,000. What is the RDTOH balance at the end of 20X1? (Round all numbers)

A) $8,000
B) $65,625
C) $26,735
D) $16,000