Merco is a retailer and a CCPC in Alberta. The following is its financial information for the year ended December 31, 2018:

Income from retailing operations$600,000

Interest income from passive investments$30,000

Net Income$$630,000

Determine Merco's SBD amount.

Question 7 options:

1)

$113,400

2)

$108,000

3)

$5,400

4)

$90,000