53) Adam Inc. is a taxable Canadian corporation. In 2019, the corporation contributed $360,000 to a registered amateur athletic association. In 2018, the corporation was unable to deduct $126,000 of similar donations. In 2019, the income of the corporation for tax purposes consisted of $620,000 of active business income and $20,000 of property income.

The maximum charitable donation deduction for Adam Inc. in 2019 is? Calculation and explanation.