Kenny is a Canadian citizen and resident and is active in purchasing stocks. However, prior to 2017, Kenny has had no investment activities that resulted in capital gains, capital losses, or property income or loss. In 2017, Kenny sold shares of ABC Corporation, a qualified small business Corporation. His proceeds of disposition for the shares of ABC Corporation were $86,418. When he bought this stock, Kenny paid $51,910 for the shares of ABC Corporation. Kenny had no other transactions related to capital gains or losses, or property income or losses, in 2017. Kenny claimed the maximum capital gain deduction available in 2017.

In 2018, Kenny sold shares of Nor Network (a Canadian public corporation) for $8,100. He paid $11,900 for these Nor Network shares when he purchased them. Kenny had no other transaction resulting in capital gain or loss in 2018. However, in 2018, Kenny did receive interest income from investments in the amount of $2,600, cash dividends from investments in stock of Canadian public corporations in the amount of $1,120, and Kenny had losses from rental property of $21,960.

In 2019, Kenny sold stock of Management Inc., a qualified small business corporation, for $18,470. Kenny paid $67,900 for the Management Inc. stock when he bought it. In addition, Kenny sold stock of Magma Int'l, a publicly traded corporation, for $973,400. Kenny paid $582,010 for the Magma Int'l stock when he purchased it. Kenny also sold shares of BCCCE Corp., a public corporation, for $13,120. Kenny paid $31,700 for the BCCCE stock when he bought it. Finally, Kenny sold the stock of We're Rich corporation, a qualified small business corporation, for $827,000. Kenny paid $107,000 for this stock when he bought it.

In addition to the above stock sales, Kenny had $2,700 in interest income for 2019, and incurred a $17,915 rental loss in 2019.

Compute Kenny's available capital gain deduction for 2019. Be sure you show all details necessary for the calculation, including supporting information from prior years. Kenny wants to claim all available loss carry forwards and the maximum available capital gain deduction in 2019.