Jansen Inc. is a large Canadian controlled private corporation $($CCPC$).$ Gross revenues for $2023$ totaled $$3500000,$ with $40$ percent of this amount generated in Ontario, $30$ percent in Alberta, and the remainder coming from outside of Canada. The revenues were earned in a country where Jansen has a permanent establishment. Wages and salaries for this period totaled $$1000000.60\%$ of the wages were paid in Ontario and $15\%$ of the wages were paid in Alberta, with the remainder paid outside of Canada.$$ Taxable income for the $2023$ tax year was determined to be $$1500000,$ with all but $$145000$ of this total consisting of Canadian active business income. The $$145000$ is foreign business income. The foreign jurisdiction withheld $$21750$ in tax, remitting the remaining $$123250$ to Jansen.$$ Jansen is associated with several other companies. The amount of the business limit allocated to Jansen is $$290000.$ The combined Taxable Capital Employed in Canada for Jansen and its associated companies is $$13200000$ for $2023.$ For $2022,$ the corresponding figure is $$12200000.$ Neither Jansen nor any of its associated companies have any Adjusted Aggregate Investment Income for all years under consideration.$$ Assume that Jansen's tax credit will be equal to the amount of foreign taxes paid.$$ Required: Calculate Jansen's minimum federal Part I Tax Payable for the year ending December $31,2023.$ Use the $"$P$3-$ Response" tab to make your adjustments. Enter all your final adjustments in the yellow boxes beside each line item. Show any notes$/$ extra work done for each line item in the green section of the $"$P$3-$Response" tab.$$

what do i put under $$ Less: TCEC Business Limit reduction $($negative$)\_\_\_\_\_\_$