The following information is for Doug Santiago for the $2023$ taxation year:

$$ Doug sold shares of a qualified small business corporation $($QSBC$),$ for

$$480,000.$ The ACB of the shares was $$187,000.$ and selling costs were $$4,000.$

$$ Also, in $2023$ Doug realized a business investment loss $($before any

adjustment$)$ of $$267,000.$

$$ At the end of $2023,$ Doug had a Cumulative Net Investment Loss $($CNIL$)$

balance of $$2,300.$

$$ Doug has a $2019$ net capital loss balance of $$3,400[(1/2)($$$6,800)]$ that he

would like to use to minimize tax in $2023.$

$$ Doug claimed the capital gains deduction to eliminate a $2013$ capital gain of

$$29,500,$ as well as a $2016$ capital gain of $$49,000.$

Required:

$$ Doug has asked you to calculate his capital gains deduction for $2023$

supported by all the necessary calculations.