Lichen sells shares in a qualified small business corporation during the year. The resulting taxable capital gain is $65,000. Lichen has never utilized his capital gains deduction, and the annual gains limits for all previous years were zero. He has an annual gains limit for the current year of $55,000 and a balance in his cumulative net investment loss (CNIL) account of $15,000. What is the maximum amount of capital gains deduction that Lichen can claim during the current year?

a) $15,000

b) $40,000

c) $55,000

d) $65,000