$x$ Ltd$.$ has net income for tax purposes of $$90,000$ and taxable income of $$60,000.$ The net income includes $$6,000$ of taxable Canadian dividends, $$10,000$ taxable capital gains, and $$5,000$ interest income. $x$ Ltd$.$ and $Y$ Ltd$.$ are associated and $Y$ claimed the small business deduction on $$180,000$ of active business income. Determine $x\text{'}$s small business deduction.

Note: Do not place a minus sign in front of the amount.

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