Please show step by step solution and where all the numbers are from for each calculation.

Eve Inc. is a taxable Canadian corporation. In $2021,$ the company contributed $ $100,000$

to a registered charity. In $2020,$ the company was unable to deduct $ $83,000$ of similar

donations. In $2021,$ the income of the corporation for tax purposes consisted of $ $120,000$ of active business income and $ $120,000$ of property income before any deduction for charitable donations.

Required:

The maximum allowable charitable donation deduction for Eve Inc. in $2021$ is:

a$)$ $ $240,000$

b$)$ $ $183,000$

c$)$ $ $180,000$

d$)$ $ $83,000$

e$)$ None of the above