An individual taxpayer had the following items of income in 2022: interest income $23,000; rental income $39,000; capital gains from the sale of public securities $25,000; capital gain on the sale of qualified farm property $950,000. The taxpayer also has the following loss carryforwards from prior years: non-capital losses $18,000; net capital losses $7,000. The cumulative net investment loss from prior years is $29,000. No capital gain deduction has been taken in the past. What is the maximum capital gain deduction available to the taxpayer in 2022?

500,000

428,000

475,000

None of these

439,000