ABC CoAnd XYZ Co

ABC Co.and XYZ Co.have entered into a 50/50 partnership for business purposes.Both companies are CCPCs and they share the profits and losses of the business equally.During the year,the partnership earned $200,000 of active business income,and ABC Co.earned $450,000 in business income from operations other than the partnership.All of the companies have a December 31^st year-end.How much of ABC Co.'s share of the partnership profits will be eligible for the small business deduction.

A) $200,000
B) $100,000
C) $50,000
D) $0