In $2023,$ Makisha Fashions Inc has the following income:

Taxable capital gains $$45,000$

Allowable capital losses $42,000$

Taxable dividends from taxable Canadian corporations $25,000$

Foreign Source Property Income $3,000$

The company has taxable income of $$495,000,$ of which $$200,000$ was eligible for the SBD$.$ What is the ART for $2023?$