Mr. Neville owns 100% of First Gear Ltd, a CCPC, and 33% of Second Gear Ltd, another CCPC. His wife, Mrs. Neville, owns 33% of Second Gear Ltd. The last 33% of Second Gear Ltd. is owned by their adult son, Alex. Assume that all shares are common voting shares. Second Gear Ltd.'s taxable capital employed in Canada is \$15 million. Second Gear has no investment income. Their active business income and taxable income in 2022 is $10,000, and they have already claimed a Small Business Deduction on the entire amount ($1,900). In 2022, First Gear Ltd. calculated their Division B income for tax purposes as follows: First Gear Ltd. 's taxable capital gain includes $3,000 from the sale of investments, and $6,000 from the sale of a truck used in business. The company donated $60,000 to registered charities during 2022 . Their carry-forward balances include: $10,000 of donations carried forward from 2021 , and $2,000 of net capital losses from 2016. Assume investment income earned in the prior year is the same as the amount earned in the current year. First Gear Ltd. has \$20 million of taxable capital in Canada. REQUIRED: Calculate the Small Business Deduction that First Gear Ltd. may claim for the 2022 tax year. You do not need to calculate tax payable