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. Below are her financial results for 2020.

Net income from law practice	$107,000
Loss on tree farm operation	(11,500)
Gross rents received on residential rental property	31,000
Operating expenses on residential rental property before capital cost allowance	(41,000)
Gain on sale of shares of public corporations	88,000
Loss on sale of summer cottage	(6,000)
Gain on sale of oil painting	10,000
Gain on sale of shares of a small business corporation	22,000
Lump-sum payment to ex-spouse as part of divorce settlement	(44,000)
Loss on sale of shares of a public corporation	(15,000)

At the end of 2019, the following tax accounts existed:

Net listed personal property losses forward from 2017 (actual loss)	$(5,000)
Undepreciated capital cost allowance on rental property	$(176,000)
Net Allowable capital losses	$(7,000)

Anita had not previously used any of her lifetime capital gain deduction.

Required:

What is Anitas taxable income for 2020? If a Segment is 0, put 0.