During the 2019 taxation year, Brocko Ltd. has a business loss of $375,000, net taxable capital gains of $67,000, an Allowable Business Investment Loss of $23,000, and dividends from taxable Canadian corporations of $53,000. What is the amount of the non-capital loss for the year?

Group of answer choices

$322,000

$331,000

$398,000

$384,000