Khensu Ahmed Incorporated a Small Canadian Controlled Private Corporation in 2018.The

Khensu Ahmed incorporated a small Canadian controlled private corporation in 2018.The company pays non-eligible dividends.The balance sheet for 2020 is as follows:
$\text { BALANCE SHEET, DEC. 31, } 2020$
$\begin{array}{|r|r|r|r|}\hline \text { Assets } & \$ 20,000 &\text { Share Capital } & \$ 3,000 \\\hline && \text { Retained Earnings } & \$ 17,000 \\\hline & \$ 20,000 && \$ 20,000\\\hline\end{array}$
A.Determine the tax that Khensu will realize as a shareholder if the company is sold.
B.Determine the tax that Khensu will realize as a shareholder if the corporation is wound up.