Evergreen Investments Ltd., a Canadian-controlled private co…

Evergreen Investments Ltd., а Cаnаdian-cоntrоlled private cоrporation, owns 4% of the voting shares and 4% of the value of Prairie Industries Ltd., a taxable Canadian corporation.During the current taxation year, Evergreen Investments received a $48,000 non-eligible taxable dividend from Prairie Industries.Prairie Industries is not connected with Evergreen Investments.What is the Part IV tax payable by Evergreen Investments, and which refundable tax account is increased?