2017During this year, Dale starts a new business which, during its first year of operations, has net business income of $19,800. In addition, because of his love of the outdoors, he undertakes a part time farming operation. This operation loses $11,000 during its first year of operation. Using the proceeds of an inheritance, he makes a number of investments in common shares during the year. In 2017, these investments pay $1,870 in eligible dividends. As the result of dispositions in the year, he has $1,320 in capital gains and $4,620 in capital losses. 2018This year his business has a net business loss of $15,400. However, his farming operation shows net farming income of $2,200. Also during 2018, he receives $2,351 in eligible dividends