For the small amount of space you have there, yes, a piece of AB or ACX grade fir would work. The ONLY difference with marine grade is that the cores are "A" quality which makes it stiffer, the glues are the same. If you can find a piece of AB with 5 or more cores, you're good to go.
Remember too, that there needs to be a 1/16 or so actual gap between the edge of the ply and the daeck, side, whatever. Laminating the wood right against the deck will cause a hard spot and you'll suffer gelcoat cracking. Just run a generous fillet or bead of putty(cabo-sill+ resin+hardener) so the glass can have as gentle a transition as you can. The radius of a quarter works, and for tooling the putty, take an old shifter ball on a long bolt.