MML Inc. a CCPC provides you this year's income tax related information:

	Active Business Income	Investment Income	Portfolio Dividends Income non-connected	Dividends Income connected
CDN ABI Income	$500,000
Cdn Interest Income		$20,000
CDN Dividend Income			$0
CDN Dividend Income (50% Ownership; dividend refund received by subsidiary was $20,000)				$10,000
Taxable Capital Gain		$100,000

• MML had a carry forward of $50,000 of Charitable Donations from 2018.
• MML has an Allowable Capital Loss of $10,000 from 2009.
• This year, MML paid $90,000 dividends to its shareholder.
• Assume all amounts are non-eligible.
• Asssume there are no associated companies.

Please calculate the maximum Business Limit to be used for the Small Business Deduction this year. (hint: Adjust for "Passive Income")