$1.$ Claude owns a qualified small business corporation $($QSBC$)$ eligible for the LCGE in $2020.$ His annual income is $$400,000$ and he also receives dividends of $$100,000.$

What is the maximum LCGE to which Claude is entitled?

$1.$ $$0.$

$2.$ $$100,000.$

$3.$ $$400,000.$

$4.$ $$913,630$