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$$s small business deduction.