DDD Ltd$.$ is a private corporation with a taxation year ending on December $31.$ The sole shareholder is Donald Darwin Dorsey who is a Canadian resident throughout $2023.$ In $2023,$ DDD Ltd$.$ had the following sources of incomes:

View the incomes.

What is the maximum small business deduction $($SBD$)$ for DDD Ltd$.$ for $2023$ assuming that there are no taxable capital employed in Canada $($TCEC$)$ or adjusted aggregate investment income $($AAll$)$ grinds to the small business limit$?$

A$.$ $$29,982$

B$.$ $$34,903$

C$.$ $$27,645$

Incomes

D$.$ Nil

$\backslash$table$[[$Canadian Active Business Income,$$,145,500],[$Net Income,,$183,700],[$Taxable Income,,$157,800]]$