Kartoon ltd is a CCPC throughout the year and is not associated with any other corporation. For the year ending December 2018, Kartoon has net income for tax purposes of $570,000.This amount is made up of dividends from taxable Canadian corporations of $85,000, active business income of $425,000, and foreign non-business income of $60,000. The foreign income was subject to withholding in the foreign jurisdiction at a rate of 15%.Kartoon has a non-capital loss carryforward of $160,000 which it intends to deduct during 2018.

Determine the amount for eligible for the small business deduction for the year ending December 31, 2018. How much will kartoon s small business deduction be for 2018?