Kendra Thompson disposed of shares of A Ltd.—a qualified small business corporation (QSBC)—in 2022, realizing a taxable capital gain of $350,000. She has net capital losses from last year of $10,000, which she wants to claim in the current year. Her cumulative net investment loss (CNIL) account at the end of the year is $3,000. Kendra claimed an allowable business investment loss (ABIL) of $12,000 on her previous year’s tax return. She incurred a taxable capital gain of $75,000 on QSBC shares four years ago and claimed an equivalent capital gains deduction. 

Determine the capital gains deduction claimable by Kendra for 2022.