A taxpayer has the following data for the years $2023$ and $2024$:

$2023$:

Gross income

$180,000$

Business expenses

Capital loss $($capital asset was acquired on January $15,2023$ and

was sold on March $15,2023)$

$50,000$

Capital gain $($capital asset was acquired on January $15,2022$ and was sold on March $31,2023)$

$30,000$

$2024$:

Gross income

Business expenses

Capital gain $($capital asset held for $12$ months$)$

$60,000$

Capital loss $($capital asset held for more than $12$ months$)$

$20,000$

Assuming the taxpayer is an individual, how much is the taxable income?

$20232024$

None P$100,000$

P$5,000$ P$130,000$

None P$110,000$

P$20,000$ P$130,000$