Please show step by step solution and where each calculation is coming from.

Linda, a resident of Canada, owns $100\%$ of the common shares of both Windsor Retail

Ltd$.($WRL$)$ and Yellowknife Klosets Ltd$.($YKL$).$ Both corporations have a

September $30$ year$-$ end.

$$YKL$$ had BOTH active business income AND taxable income of $ $44,000$ for its $2021$

taxation year. Barbara has decided to allocate to $$YKL$$ as much of the small business

limit as is needed to maximize the small business deduction for $$YKL$,$ with the

remaining balance of the available annual business limit allocation being made to

$$WRL$.$

Most but not all of $$WRL$$s income is from an active business carried on in Canada.

The following information pertains to $$WRL$$ for its $2021$ taxation year:

$$ Division B net income for tax purposes $ $220,000$

$$ Net taxable capital gains $16,000$

$$ Charitable donation contributions $10,000$

$$ Recapture of CCA on sale of operating business assets $10,000$

Required:

The small business deduction for $$WRL$$ for $2019$ should be:

a$)$ $ $41,800$

b$)$ $ $39,900$

c$)$ $ $30,400$

d$)$ $ $36,860$

e$)$ None of the above