A Ltd$.$ and B Ltd$.$ are partners in an active partnership carrying on business in Canada. Both A and B are Canadian$-$controlled private corporations. In the current year, the partnership earned $$800,000$ of active business income. A and B share partnership profits equally. A operates its own business which earned active business income of $$300,000$ in the current year. B$$s only income source is the partnership and it is not associated with any other CCPCs$.$ What is the maximum income that is eligible for the small business deduction on B$$s tax return?

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