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In 2020, an individual realized a $900,000 capital gain from the sale of qualified small business corporation shares (SAC). The individual had a cumulative net

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In 2020, an individual realized a $900,000 capital gain from the sale of qualified small business corporation shares (SAC). The individual had a cumulative net investment loss (CNIL) balance of $40,000 at the end of 2020. A capital gains deduction (CGD) of $50,000 was claimed in 2018 againsta $50,000 taxable capital gain from OSBC shares. What is the maximum CGD in 2020? Multiple Choice $391,692 $410,000 $441692 $450,000

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