1) H sold land to his sibling for $250,000. The land is used for farming and at the time of the sale had a market value of $280,000. Two years after the sale the sibling sold the land for $350,000. What amount is included in the siblings net income for tax purposes from the sale of the land?|

2) B had earned income of $70,000 in 2019 and $90,000 in 2020. At the end of 2019 their pension adjustment was $2,000 and their unused RRSP deduction room was $4,000. What is Bs maximum RRSP deduction in 2020?

3) In 2019, an individual had employment income of $73,000, a rental loss of $5,000 and interest income of $2,000. The employer and employee each made a $2,000 contribution to the employee's money-purchase registered pension plan (RPP). What would be the employee's registered retirement savings plan (RRSP) contribution limit for 2020?