B sold shares of a qualified small business corporation (QSBC) in the current year realizing a capital gain of $640,000 and shares of a public company realizing a loss of $30,000. B has a net capital loss of $60,000 carried over from last year that he wants to deduct in the current year. B's cumulative net investment loss (CNIL) account at the end of the current year should be $0. B claimed a capital gains deduction of $120,000 three years ago. What is B's maximum capital gains deduction for the current year? $ 05