The small business deduction $($SBD$)$ is only available on which of the following?

A$.$ Income earned in Canada by a resident corporation.

B$.$ The first $$500,000$ in manufacturing and processing profits $($M&P$)$ income earned by a CCPC$.$

C$.$ The active business income of a private corporation with no more than five full$-$time employees devoted to earning income from property.

D$.$ All of the income earned in Canada by a CCPC$.$

E$.$ none of the above