In December of 2022, Marianne Bach is planning to sell shares of Hunt Inc. (Hunt). Marianne anticipates that she will realize a gain of $850,000 on these shares. You have confirmed that these shares are qualified small business corporation shares. In 2022, Marianne also realized a capital loss of $24,000. Marianne had previously claimed a capital gains deduction of $10,000 in 1987 when the capital gains inclusion rate was . In determining her 2021 net income for tax purposes, Marianne claimed an allowable business investment loss of $25,000. Marianne's cumulative net investment loss (CNIL) balance is expected to be $30,000 at the end of 2022. Determine the maximum amount of the capital gains deduction Marianne can claim in 2022.

A. 446,815

B. 358,000

C. 383,000

D. 348,000