The Small Business Deduction Is Only Available On

The small business deduction is only available on:

A) income earned in Canada by a resident corporation.
B) the first $500,000 in manufacturing and processing income earned by a Canadian controlled private corporation.
C) the active business income of a private corporation with no more than five full-time employees devoted to the production of property income.
D) all of the income earned in Canada by a Canadian controlled private corporation.
E) None of the above.