Padma had the following capital gains during the current year: Sale of vacant land $40,000, Sale of shares of a public corporation $20,000, and the sale of qualified small business corporation $200,000. She has never used any lifetime capital gain exemption before. Padma's CNIL balance is 0 and she has no loss carryovers. How much will her capital gains deduction be?

A) $100,000 B) $260,000 C) $130,000. D) $200,000