B Ltd. is a Canadian-controlled private corporation which distributes plastic bottles. The following

information relates to its year ended December 31, 2019.

Active business income earned in Canada . . . . . . . . . . . . . . . . . . . . . . . . . . $495,000

Net income, Division B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520,000

Taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520,000

B Ltd. is not associated with any other corporation. B Ltd. did not earn any foreign business income

nor any investment income. B Ltd.'s taxable capital is well below $10 million. Which of the following

amounts is the maximum general rate reduction for the year ending December 31, 2019:

Question 8 options:

$2,600

$3,250

$52,124

$67,600