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

Active Business Income

Investment Income

Dividends Income"non-connected"

Dividends Income"connected"

CDN ABI Income

$500,000

Foreign Non- Business Income, before Tax.

(Foreign Tax Paid: $25,000)

$100,000

Cdn Interest Income

$20,000

CDN Dividend Income

$50,000

CDN Dividend Income

(50% Ownership; dividend refund received by subsidiary was $20,000)

$10,000

Taxable Capital Gain

$100,000

ForTaxable Capital Employedpurposes, you are given the following information fromMML balance sheet:

Current Assets - $20,000,000

Investment in subidary, Company Z - $1,000,000

Fixed Assets _ $6,000,000

Accounts Payable Trade - $5,000,000

Long Term Mortgages - $13,000,000

Equity - $9,000,000

• MML had a carry forward of $50,000 of Charitable Donations from2018.
• MML has an Allowable Capital Loss of $10,000 from 2009.
• This year, MML paid $90,000 dividends to its shareholder.
• Assume on amounts are non-eligible.

Please calculate this year's Taxable Capital?