Tiger Cohad a Non-Eligible RDTOH (NERDTOH) Balance of $15,000 at the the End

question 3

Multiple Choice

Tiger Co.had a non-eligible RDTOH (NERDTOH) balance of $15,000 at the end of 2019, and the dividend refund from the NERDTOH in 2019 was $7,000.The company's Part IV tax on non-eligible dividends for 2020 is $8,000.The company's active business income is $475,000 and its taxable income is $410,000.Tiger is associated with Lion Co., which has only active business income.Lion Co.was allocated $125,000 of the small business deduction in 2020.Tiger has investment income which remained at $45,000 in both 2019 and 2020.The total taxable capital of the two corporations is less than $10 million.Part I tax for 2020 was $47,283.What is Tiger's NERDTOH balance at the end of 2020? (Round all numbers)

• A)$8,000
• B)$16,000
• C)$26,733
• D)$65,623

---

Definitions:

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus, leading to a learned response.

Primary Reinforcer

A stimulus that satisfies a basic survival need and is inherently reinforcing without learning, such as food, water, or warmth.

Negative Reinforcement

involves the strengthening of a behavior because a negative condition is stopped or avoided as a consequence of the behavior.

Secondary Reinforcer

A stimulus that acquires its reinforcing capabilities by being linked with a primary reinforcer.