Determine the income under Division B according to section 3, after filing any necessary amended returns for each of the years indicated above. (For the purposes of this type of problem, dealing with each item, line-by-line, across the years, will help keep track of carryovers more easily than dealing with income one year at a time.)

¹Includes a business investment loss of $2,000.

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Employment income Business income (loss) Property income (loss) Capital gains (capital losses) LPP PUP Other 2014 $10,000 (25,000) 3,000 2,000 (4,000) 10,000 2015 $12,000 6,000 (2,000) (5,000) 8,000 (17,000)¹ 2016 $15,000 10,000 1,000 7,000 2,000 4,000