Beans CoIs a Canadian-Controlled Private Corporation with a December 31 Year-End

Beans Co.is a Canadian-controlled private corporation with a December 31 year-end.The company had profits of $200,000 during the year.Of this amount,$15,000 was from dividend income.The remaining income was from active business.
Additional information:
The dividends were received from Grow Ltd.,a connected Canadian-controlled private corporation.Grow has only one class of shares,and the total amount of dividends paid was $75,000.Grow received a refund of $9,000 as a result of paying the dividend.
Beans Co.had a balance in its Refundable Dividend Tax on Hand Account of $3,000 at the end of the previous year.
Beans Co.is associated with Peas Co.which used $220,000 of the small business deduction limit.
The profits include a donation expense of $1,000.
Amortization was $30,000 this year.CCA was $28,500.Beans utilizes the maximum CCA deduction each year.
Required:
A)Calculate the small-business deduction for Beans Co.for the current fiscal year.
B)Calculate the Part IV Tax for Beans Co.for the current fiscal year.