Mike, a small business owner, has accumulated cash inside his corporation that is made up of excess profits, net proceeds from a real estate property sold last tax year, as well as residual proceeds from a life insurance claim that was used to redeem his previous business partner's shares in his CCPC.

He is a proponent of compound investing, and chooses to automatically reinvest all investment income into the same securities that produced that income in the first place in order to build up a base that he can one day retire on. Appropriately, he has decided to direct his accumulated cash into a portfolio of low risk, fixed income funds.

Mike's business has always generated $435258 of taxable, active business income, where his Small Business Deduction ("SBD") limit is $500,000. If his investment portfolio generates $98702 of income that is automatically reinvested to purchase more securities, how much SBD access will his corporation have for the upcoming tax year?