PLEASE SHOW YOUR CALCULATIONS, THANKS

Routex Corp. is a Canadian controlled private corporation that is associated with another corporation during the current year. In the current year, Routex Corp. is allocated $125,000 of the annual business limit. In addition, Routex Corp. has net income for tax purposes of $126,000. This income is comprised of the following amounts: Canadian active business income Dividend income from taxable Canadian corporations Canadian source interest income $ 81,000 $ 20,000 $ 25,000 Which of the following is the correct Small Business Deduction for Routex Corp. in the current year? A. $19,950 B. $15,390 O C. $20,140 D. $23,750