Prior to 2019, Ms. Betty Sue has had two capital gains and one capital loss. In 2014, she had a capital gain of $18,000 and in 2016, she had a capital gain of $54,000. Both of these gains were on dispositions of shares in a qualified small business corporation. Given this, she used her ITA

110.6 lifetime capital gains deduction to eliminate the taxable amount of these gains. She has a net capital loss carry forward balance of $30,000. She intends to deduct this carry forward in 2019. She has never experienced a Business Investment Loss.

During 2019, she has a $748,000 capital gain on the sale of shares in a qualified small business corporation. Ms. Sue has a CNIL balance on December 31, 2019 of $23,000.

Required:

Determine Ms. Sue's maximum lifetime capital gains deduction for 2019.