33 36 Banting Co. and Smithers Co. have entered into a partnership for business purposes. Both companies are CCPCs and they share the profits and losses of the business equally. During the year, the partnership earned $200,000 of active business income, and Banting earned $450,000 in business income from operations other than the partnership. All of the companies have a December 31st year-end. How much of Banting's share of the partnership profits will be eligible for the small business deduction (assuming all of the $450,000 is allocated to the deduction)? 39 42 $0 $50,000 $100,000 $200,000 45