Which of the following is NOT one of the criteria for a CCPC to be considered a small CCC eligible to pay instalments on a quarterly basis?The corporation has a perfect compliance record during the last $12$ months.b$.$The corporation and its associated corporations do not have Taxable Capital Employed in Canada that exceeds $$10$ million for the current or previous year.C$.$The corporation has claimed the small business deduction in the current or previous year.d$.$Taxable income cannot exceed $$500,000$ for the corporation and its associated corporations for the current taxation year and the two previous years.