During the year ending December 31, 2020, Oxford Ltd., a Canadian controlled private corporation had the following sources of income Active business income earned in Canada $223.000 Active business income earned in the United States 126,000 Net taxable capital gains 43,000 incidental interest earned in Canada 8,000 Capital dividend received Net income for tax purposes $416,000 $245,000 16,000 Taxable income The company paid no foreign taxes on its foreign operations so there is no foreign tax credit] it is not associated with any other corporation What is the maximum amount of income on which the company may claim the small business deduction? Select one a $223.000 b. 5231.000 $349.000 a $357,000