In $2023,$ Tom realized a taxable capital gain of $$30,000$ from the sale of shares in a qualified small business corporation $($QSBC$),$ and an allowable capital loss of $$8,000.$ He had a carry$-$forward net capital loss $($NCL$)$ of $$10,000.$ Tom never used the capital gain deduction $($CGD$).$ What would be the maximum CGD that Tom could claim in $2023?$

Multiple Choice

$$15,000$

$$30,000$

$$12,000$

$$22,000$