Export Ltd $$199,000
• During 2019, the Company Sold a Non-Depreciable Capital

Export Ltd. is a Canadian private company with a December 31 year end. The transactions which follow involve Export Ltd.'s capital dividend account.
• During 2017, the Company received a capital dividend of $23,000.
• During 2018, the Company sold a capital asset with an adjusted cost base of $156,000 for cash proceeds of $$199,000.
• During 2019, the Company sold a non-depreciable capital asset with an adjusted cost base of $120,000 for cash proceeds of $102,000.
• During 2020, the Company sold goodwill for proceeds of $150,000. The goodwill had been internally developed and was not reflected in the Company's records. On January 1, 2020, there was a nil balance in the Company's Class 14.1 UCC.
• During 2020, the Company paid an ITA 83(2)capital dividend of $10,400.
Determine the balance in the capital dividend account at December 31, 2020.