At the beginning of $2023,$ Alan Barter had the following loss carry over balances:

$2017$ net capital losses $[(1/2]$ $$40,000$

$2020$ restricted tarm loss

$2022$ non$-$capital losses

$$20,000$

$8,000$

$36,000$

In $2023$ he had the following amounts of income:

$\backslash$table$[[$Texable capital gains $\{(\frac{1}{2})|$$$18,0001\},$$$9,000$