Cranston Inc. is a CCPC with taxable income for the current year of $$520,000.$ The following information is

provided about Cranston Inc.$\text{'}$s income for the current year:

Aggregate Investment income

Foreign income

Income eligible for SBD

$$95,000$

Nil

$$105,882$

Cranston Inc. does not engage in manufacturing or processing activities, so they do not qualify for the M&P

deduction. Determine the general rate reduction $($GRR$)$ for Cranston Inc.