During the year ending December 31, 2021, Oxdor Ltd., a Canadian controlled private corporation had the following sources of income:Active Business Income Earned In Canada=$230,000, Active Business Income Earned In New York State=126,000, Net Taxable Capital Gains=30,000, Rent Received On An Unused Portion Of The Companys Manufacturing Facility=45,000,Investment Income Earned In Canada = 16,000, Net Income For Tax Purposes=$447,000,Taxable Income=$260,000, The Company paid no foreign taxes on its foreign operations. It is associated with another corporation and they agreed to split the annual business limit on a 50/50 basis.What is the maximum amount of income on which the Company can claim the small business deduction?

		$223,000
		$349,000
		$231,000
		$250,000