The following information relates to Excel Gum Inc, a CCPC, with a year ended December 31, 2018. Active business income earned in Canada $475,000 Net income, Division B 550,000 Taxable income 545,000 Excel Gum Ltd. is not associated with any other corporation. Excel Gum Ltd. did not earn any foreign business income nor any investment income. Excel Gum Ltd.s taxable capital is well below $10 million. Which of the following amounts is the maximum general rate reduction for the year ending December 31, 2018

$2,600

$52,124

$3,250

$67,600