A taxpayer has the following financial results for a particular year: Required: Business profit-A Enterprise Business loss-B Enterprise Other sources of income-pension Property income-interest Allowable capital losses on sale of land Allowable business investment loss Taxable capital gains on sale of securities Other deductions-alimony payments (spousal support) Employment income $ 11,000 (3,000) 13,000 6,000 (22,000) (2,000) 17,000 (3,000) 33,000 Determine the taxpayer's net income for tax purposes in accordance with the aggregating formula. Segment A B CD Subtotal Segment A Sub total Segment B Subtotal Segment D Net Income for Tax purposes 0