Lax Inc. is a Canadian-controlled private corporation. For the fiscal year ending December 31, 2021, its Net Income For Tax Purposes and Taxable Income is made up of active business income of $296,000, plus Adjusted Aggregate Investment Income of $105,000. For 2020, its Adjusted Aggregate Investment Income was $80,000. Its Taxable Capital Employed In Canada was $7 million for 2021 and $6 million for 2020. The amount of the 2021 small business deduction for Lax Inc. is:

a) $28,500 

b) $66,500 

c) $56,240 

d) $76,000