Which of the following is not a Division C deduction of a corporation?

		Donation
		Net capital loss
		Non capital loss
		. Capital gains deduction

During 2021, Robin Ltd, a public corporation, has net income for tax purposes for $400, 000, including $60, 000 of dividends from taxable Canadian corporations and $340, 000 of retailing profits. It made $80, 000 of charitable donations during the year. Income earned in a province was 80%. What is Robin Ltds taxable income for the year 2021?

		$400, 000
		$300, 000
		$260, 000
		$280, 000