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. Net income from law practice. Loss on tree farm operation (not chief source of income) Gross rents received on rental property Operating expenses on rental property before capital cost allowance Gain on sale of shares of public corporations Loss on sale of summer cottage Gain on sale of oil painting Gain on sale of shares of a qualified small business corporation Lump-sum payment to ex-spouse as part of divorce settlement Loss on sale of shares of a public corporation Other deductions 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 $ (4,000) $(160,000) $ (7,000) $ 97,000 (12,500) 28,000 (37,000) 80,000 (4,000) 8,000 20,000 (40,000) (14,000) (4,500) 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?