1. Brian Haner owns 100% of Shred Guitar Technology Ltd (SGT). Valerie Benz owns 100% of Tennessee Tours Inc (TT). Brian and Valerie each own 50% of Musical Gear Transport Ltd (MGT). Brian is married to Valerie's sister, Michelle.

   Assume that the three companies combined have less than $10 million of taxable capital, that each has no passive investment income, and that each has at least $500,000 of active business income earned in Canada. What is the maximum combined corporate income on which the three corporations can claim the small business deduction?

   	A.	NIL
   	B.	$500,000
   	C.	$1,500,000
   	D.	$1,000,000
   	E.	None of the above