Sardo Ltd. is a CCPC and is not associated with any other companies. Its 2021 net income is $422,000 and is made up of the following components: Active Business Income $375,000 Dividends from Taxable Canadian Corporations 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 Company has a 2018 non-capital loss balance of $96,000 that it intends to claim in 2021.

Determine Sardo's small business deduction for the 2021 taxation year.