Problem: David Inc., a Canadian-controlled private corporation, has a fiscal year end of December 31. David Inc. is not associated with any other corporation and all of its income is earned in Canada. The following selected tax information has been provided for 2023: Active business income 500,000 Taxable income 550,000 Taxable capital employed in Canada in 2022 12,000,000 Required: Determine the amount of which David Inc. is eligible for the small business deduction the 2023 taxation year. 300,000 200,000 0 100