Regina Co. is a CCPC with a December 31 year end. Regina is not associated with any other corporations. Taxable capital employed in Canada for the current and preceding years was less than $10,000,000. AAII for the current year and preceding year was $72,000 and $62,000, respectively. What is the reduced business limit for Regina for the current year?

A. $50,000

B. $440,000

C. $60,000

D. $390,000