At the beginning of 2021, Mr. Aaron Bodnar had a 2016 net capital loss carry forward of $13,800 follows. i (Click the icon to view the additional information.) ($27,600). During 2021, Mr. Bodnar had employment income of $114,800. Additional information for the year 2021 is as Mr. Bodnar realized capital gains of $37,000 in 2010 and $21,000 in 2013. Both capital gains resulted from the sale of QSBC shares with the full capital gains deduction claimed for both. Mr. Bodnar has only used the capital gains deduction for those capital gains prior to 2021. Mr. Bodnar would prefer to make maximum use of his capital gains deduction prior to deducting the 2016 net capital loss. Required