Mrs. Blue sold qualified small business corporation shares in April 2019 forproceedsof$523,000. She inherited

the shares in 2004when her father died. At that time,their value was $138,000.The only other QSBC Taxablecapital gain Mrs. Blue

has had was in 2002 when she sold some securities on which she recognized a capitalgain of $33,000. She

sheltered the$33,000gain entirely with the capital gains deduction. She has not claimed any net capital lossesin

the past.

She hadonly one item for Investment Expense:

Investment Interest Expensed on her tax returns to date is $22,000

What is Mrs.Blue'smaximum Capital Gains Deduction for this year?