Angel Ramos received the following income in 2023:

Employment income	$85,000
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 2023 in accordance with the aggregating formula of Section 3 of the Income Tax Act. (CPP for enhanced contribution = $461)