Angel Ramos received the following income in 2020: Employment income $ 75,000 Non-eligible dividends $5,000 Sale of capital assets: Proceeds ACB Shares in IMZ Co. (public corporation) $ 20,000 $ 12,000 Shares in BAR Co. (public corporation) $3,000 $10,000 Shares in TRI Inc. to arm's-length party (small business corporation) $ 2,000 $ 7,500 Stamp set $1,500 $2,500 Personal electronic system $3,000 $1,000 Coin set $ 4,000 $800 Required: Determine Angel's net income for tax purposes for 2020 in accordance with the aggregating formula of Section 3 of the Income Tax Act. (CPP for enhanced contribution = $166.) Angel Ramos received the following income in 2020: Employment income $ 75,000 Non-eligible dividends $5,000 Sale of capital assets: Proceeds ACB Shares in IMZ Co. (public corporation) $ 20,000 $ 12,000 Shares in BAR Co. (public corporation) $3,000 $10,000 Shares in TRI Inc. to arm's-length party (small business corporation) $ 2,000 $ 7,500 Stamp set $1,500 $2,500 Personal electronic system $3,000 $1,000 Coin set $ 4,000 $800 Required: Determine Angel's net income for tax purposes for 2020 in accordance with the aggregating formula of Section 3 of the Income Tax Act. (CPP for enhanced contribution = $166.)