For the taxation year ending December 31, 2020, Tire-Rhea Corp., a CCPC has NIFTP of $410,500. This is made up of $312,400 of active business income and $98,100 of dividends from various Canadian public companies. During 2020, the Company makes donations to Canadian registered charities totalling $31,400. At the beginning of 2020, the Company has a non-capital loss carry forward of $29,300. It intends to deduct all of this carry forward during 2020. Determine the minimum taxable income for Tire-Rhea Corp. for the year ended December 31, 2020