A taxpayer has the following financial results for a particular year: 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 $10,000 (3,000) 12,000 5,000 (20,000) (2,000) 15,000 (3,000) 30,000 Required: Determine the taxpayer's net income for tax purposes in accordance with the aggregating formula. Segment A Subtotal Segment A $ 0 B Sub total Segment B C 0 Required: Determine the taxpayer's net income for tax purposes in accordance with the aggregating formula. Segment A Subtotal Segment A $ 0 B C D Sub total Segment B Subtotal Segment D Net Income for Tax purposes 0 0 0