50 Minnie lends her spouse $200,000 to invest in a business of his own - Mike's Car Detailing. Mike sets up shop as a sole proprietor. The business does well. In its first year of operations its net profit is $28,000. Given these circumstances, what are the tax Implications for Minnie? a) She will need to claim $28,000 on her tax return as this income is considered property income. b) She will need to claim $14,000 on her tax return as these are capital gains. c) Minnie does not have to claim any of the $28,000 in profits on her tax return as this income is considered active business income. d) Minnie does not have to claim any of this income on her tax return as it will be added to CNIL