Sgt. Pepper's is a local hot sauce company. They are a CCPC. For the year ended Dec 31, 2023, it's NIFTP and taxable income was $450,000 (which consisted of $340k of ABI plus $110k of AII. In 2022, Sgt Pepper's AAII was $100,000. It's TCEC was below $10m for both 2022 and 2023. Sgt. Pepper's is part of an associated group of companies with Rubber Soul, a local producer of rubber ducks. In 2023, $250k of the business limit was allocated to Rubber Soul. Rubber Soul's TCEC and AAII was nil for both 2022 and 2023. Determine Sgt. Pepper's small business deduction for the year ended Dec. 31, 2023. Round your answer to the nearest dollar