ABC Corp., a Canadian public corporation, has correctly computed its income (loss) for the current taxation year.

Loss from business $(100,000)

Income from property including dividends of $12,000 received from taxable Canadian corporations 60,000

Taxable capital gains 19,000

Allowable capital losses (8,000)

Total (29,000)

ABC Corp. contributed $5,000 to various charities in the current year. ABCCorp. has net capital losses of $15,000 available. These losses were incurred last year.

What is the maximum non-capital loss for the current taxation year?