Investco Ltd. is a CCPC. For the taxation year ending December 31, 2023, its net income and taxable income is made up of net active business income of $350,000 plus investment income of $125,000, all of which is AAII. For 2022, its AAII was $95,000. Its TCEC for 2022 was $9 million and for 2023 is $8 million. The company is associated with Subco Ltd. Investco's 2023 business limit allocation is $300,000. Subco's TCEC is $200,000 for each of 2022 and 2023. Subco's AAII for 2022 is $10,000 and nil for 2023.

Determine the amount of Investco's SBD for the 2023 taxation year.