PLEASE SHOW YOUR CALCULATIONS, THANKS

Membre Corp. is a Canadian controlled private corporation that is not associated with any other corporation and is not involved in manufacturing or processing activities. In the current year, Membre Corp. has net income for tax purposes of $726,000. This income is comprised of the following amounts: Canadian active business income Dividend income from taxable Canadian corporations Canadian source interest income $581,000 $ 50,000 $ 95,000 Which of the following is the correct Small Business Deduction for Membre Corp. in the current year? O A. $18,050 B. $110,390 C. $128,440 D. $95,000