An individual engaged in various income-earning activities during 2023. Here are details: 1 " From farming operations, the chief source of income, received revenues of" $79,000 and incurred farming expenses of $94,000. 2 " Sold two parcels of land during the year. The first parcel was originally" purchased at a cost of $30,000 to serve as parking lot. It was sold for $67,000. The second parcel was originally purchased at a cost of $43,000 for investment purposes. It was sold for $91,000. 3 " Received $11,000 in commissions as a part-time sales employee." 4 " Received sole proprietorship income from consulting of $58,000 and incurred" related expenses of $8,600.

	(a) What was the farming income or loss from the farm, and how much of it would be
	includable in net income for tax purposes?
	(b) For this part of the question only, assume that the farm was not the chief source of
	income. What was the farming income or loss and how much if it would be includable
	in net income for tax purposes?
	(c) How much was business income from non-farming sources?
	(d) What was total business income for 2023?
	(e) How much was net income for tax purposes for 2023?