The following information relates to Smith Industries (Smith) for the 2021 taxation year: Net income for tax purposes: Which includes: Net taxable capital gain Rental income Dividends received $631,000 23,000 22,000 26,000 Smith has the following loss carryforward: Net capital loss carryforward $ 5,000 Smith is not associated with any other corporations and is eligible to claim the full amount of the small business deduction in the current year. What amount may Smith claim for the general rate reduction in determining its tax payable for 2021?