Which of the following items cannot be deducted in the determination of Taxable Income for a corporation?

		Dividends from taxable Canadian corporations.
		Charitable contributions.
		The lifetime capital gains deduction.
		Net capital losses

During the 2021 taxation year, Ontario Ltd. has a business loss of $300,000, net taxable capital gains of $100,000, an Allowable Business Investment Loss of $50,000, and dividends from taxable Canadian corporations of $80,000. What is the amount of the non-capital loss for the year?

		$390,000.
		$400,000.
		$250,000
		$360,000.