Mr. Dawson is considering incorporating a company and transferring some of his assets into this company in order to take advantage of the possibility of some tax savings and deferral possibilities. Which of the following situations would provide the largest tax savings for Mr. Dawson?

	A.	Incorporating a CCPC earning only Active Business Income eligible for the small business deduction.
	B.	Incorporating a CCPC earning only dividend income.
	C.	Incorporating a CCPC earning only investment income.
	D.	Incorporating a CCPC earning a 50/50 combination of Active Business Income eligible for the small business deduction and investment income.