Sardo Ltd$.$ is a CCPC and is not associated with any other corporation. Its $2023$ net income is $$422,000$ and is made up of the following components:

Active Business Income $$375,000$

Taxable Dividends $15,000$

Foreign Non$-$Business Income $(100\%)32,000$

The foreign jurisdiction withheld $$3,200$ in profits tax from the foreign non$-$business income. The Company is entitled to a foreign tax credit equal to the amount withheld.

The TCEC was less than $$10$ million in $2022$ and the AAII was less than $$50,000$ in $2022.$

The Company has a $2020$ non$-$capital loss balance of $$96,000$ that it intends to claim in $2023.$

Determine Sardo's small business deduction $($SBD$)$ and federal income tax payable for the $2023$ taxation year.