deduction (SBD) limit. What amount can the CCPC claim for the SBD? Multiple Choice $0 $11,970 $12,350 $14,820

In 2022, a Canadian-controlled private corporation (CCPC) earns rental income of $78,000 and $2,000 interest income, using a staff of 4. An associated corporation has used $15,000 of the annual small business deduction (SBD) limit What amount can the CCPC claim for the SBD? Multiple Choice O O O O $0 $11,970 $12,350 $14,820