A Ltd. and B Ltd. are partners in an active partnership carrying on business in Canada. Both A and B are Canadian-controlled private corporations. In the current year, the partnership earned $800,000 of active business income. A and B share partnership profits equally. A operates its own business which earned active business income of $300,000 in the current year. B’s only income source is the partnership and it is not associated with any other CCPCs. What is the maximum income that is eligible for the small business deduction on B’s tax return? $_________?