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 was $475,000 and its taxable income was $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.The RDTOH balance at the end of 20X1 is (Round all numbers)

A) $ 8,000
B) $16,000
C) $25,335
D) $29,335