Maple Co$.$ is a new Canadian controlled private corporation with active business income of $$450,000$ in its first year of operations. Capital gains recognized by the company during the year totaled $$30,000.$ How much is Maple Co$.\text{'}$s small business deduction for the year? $($The annual limit has not been reduced by any small business deduction reductions.$)$

Multiple Choice

$$95,000$

$$88,350$

$$85,500$

$$91,200$