Goodnight Ltd. is a private corporation. It is solely owned by Mary Goodnight who is a Canadian resident throughout the current year. During the year, Goodnight Ltd. had the following: Canadian Active Business Income $ 144398 Net Income for Tax Purposes $ 183401 Taxable Income $ 157045 TCEC and ADJUSTED Aggregate Investment Income are below GRIND limit. Assuming a small business deduction rate of 19%, what is the maximum small business deduction for Goodnight Ltd. for the current year? (Round to whole dollars)