Ms$.$ Prentice owns P Ltd$.,$ a Canadian$-$controlled private corporation with assets worth $$4,000,000$ and liabilities amounting to $$1,000,000.60\%$ of its assets are used in an active business carried on in Canada by the corporation and $20\%$ are used in an active business carried on in Canada by a corporation controlled by Ms$.$ Prentice$$s brother. The remaining assets $($non$-$active business assets$)$ earn investment income. Which of the following is the minimum amount of non$-$active business assets that P Co must sell in order for its shares to qualify as shares of a small business corporation? Assume that the after$-$tax proceeds on the sale will be used to pay off some of the corporation$$s liabilities.

Question $4$ options:

a$.$ $$400,000$

b$.$ None

c$.$ $$1,333,333$

d$.$ $$444,444$