Sardo Ltd. is a CCPC and is not associated with any other corporation. Its 2023 net income is $422,000 and is made up of the following components: Active Business Income Taxable Dividends Foreign Non-Business Income (100%) $375,000 15,000 32,000 The foreign jurisdiction withheld $3,200 in profits tax from the foreign non-business income. The Company is entitled to a foreign tax credit equal to the amount withheld. The TCEC was less than $10 million in 2022 and the AAII was less than $50,000 in 2022. The Company has a 2020 non-capital loss balance of $96,000 that it intends to claim in 2023. Determine Sardo's small business deduction (SBD) for the 2023 taxation year.