A taxpayer has the following financial results for a particular year: Business profitA Enterprise $13,000 Business lossB Enterprise (3,000) Other sources of incomepension 15,000 Property incomeinterest 8,000 Allowable capital losses on sale of land (26,000) Allowable business investment loss (2,000) Taxable capital gains on sale of securities 21,000 Other deductionsalimony payments (spousal support) (3,000) Employment income 40,000 Required: Determine the taxpayers net income for tax purposes in accordance with the aggregating formula.

A taxpayer has the following financial results for a particular year:

Business profitA Enterprise	$13,000
Business lossB Enterprise	(3,000)
Other sources of incomepension	15,000
Property incomeinterest	8,000
Allowable capital losses on sale of land	(26,000)
Allowable business investment loss	(2,000)
Taxable capital gains on sale of securities	21,000
Other deductionsalimony payments (spousal support)	(3,000)
Employment income	40,000

Required:

Determine the taxpayers net income for tax purposes in accordance with the aggregating formula.

This is the list of options for the titles.

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 Required: $13,000 (3.000) 15.000 8,000 (26,000) (2.000) 21,000 (3.000) 40,000 Determine the taxpayer's net income for tax purposes in accordance with the aggregating formula. Segment A Subtotal Segment A B Sub total Segment B C D Subtotal Segment D Net Income for Tax purposes Segment A Allowable Business Investment Loss $ 0 Allowable capital losses B Business income: Enterprise A Business Loss: Enterprise B 0 D S 0 Subtotal Segment D Net Income for Tax purposes $ 0 Segment Employment income Other deductions Other sources B Property income Taxable capital gains