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 2022 . Anita has not previously used any of her lifetime capital gains deduction. Assume her cumulative net investment loss (CNIL) balance at the end of 2022 is NiI. . 1