In $2023,$ an individual realized a $$950,000$ capital gain from the sale of qualified small business corporation shares $($QSBC$).$ The individual had a cumulative net investment loss $($CNIL$)$ balance of $$40,000$ at the end of $2022.$ A capital gains deduction $($CGD$)$ of $$50,000$ was claimed in $2020$ against a $$50,000$ taxable capital gain from QSBC shares. What would be the maximum CGD in $2023?$

Multiple Choice

$$475,000$

$$446,109$

$$435,595$

$$435,000$