Anita Lopez operates a full$-$time law practice in eastern Ontario. In her spare time, she maintains a small rural acreage for the purpose

of growing and selling Christmas trees. In addition, she derives income from various investments and is an art collector.

The following chart shows her financial results for $2023.$

At the end of $2022,$ the following tax accounts existed.

Listed personal property loss carry$-$forward from $2022$

Undepreciated capital cost allowance on rental property

Net capital losses

Anita has not previously claimed a capital gains deduction. Assume her cumulative net investment loss $($CNIL$)$ balance at the end of

$2023$ is Nil.

Required:

What is Anita's taxable income for $2023?$

Paragraph $3($a$)$ Income

Paragraph $3($b$)$ Capital gains and capital losses

Paragraph $3($c$)$ Other deductions

Paragraph $3($d$)$ Losses

Net income for tax purposes

Deduct:

$\text{'}$

Taxable income