ABC Ltd. (ABC) is a Canadian controlled private corporation (CCPC) with a year end of December 31, 2021. The owner of ABC also controls PQR Ltd. (PQR), another CCPC with active business income for the year ended December 31, 2021 of $120,000. The owner has agreed to allocate a sufficient amount of the small business deduction to PQRs to ensure that all of its active business income is taxed at the lower rate.Other than the income related items listed below, you may assume that ABC'S income is from active business in Canada.Other information about ABC:ABC had a taxable capital gain in the year of $6,000. Charitable donations were $3,000. Recaptured CCA from operating assets was $2,000. Net Income For Tax Purposes for the year was $132,000.What is the appropriate small business deduction for ABC?

		$32,110.
		$28,610.
		$24,510.
		$38,860.