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