Which of the following is NOT one of the criteria for a CCPC to be considered a small CCPC eligible to pay instalments on a quarterly basis? a. 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 th current or previous year. c. Taxable income cennot exceed $500,000 for the corporation and its associoted corporations for the current toxation year and the two previous years: d. The corporation has claimed the smatl business deductian in the current or previous year