Barney is a world-renowned Opthalmologist of 20 years who has built up a significant portfolio of investments over the years. His practice qualifies as a CCPC, and as such is eligible to have his first $500,000 taxed at the low rate income pool rate. This year he is projected to earn $720,000 of active business income in his Professional Corporation. In addition to this, he has accumulated a robust portfolio of assets that include publicly traded securities, as well as fine art carrying unrealized capital gains of $100,000, based on the last valuation he received. His income producing investments generate the following income: $49,000 from his publicly-traded securities Since his fine art value is based on unrealized capital gains, there is no income produced. How much general rate income will his corporation be exposed to, where he will be required to pay higher corporate tax rates