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Can anyone help me solve the 3 numbers I got wrong please, Question follows the canadian income tax laws of 2023 In 2023, Angela gifted

Can anyone help me solve the 3 numbers I got wrong please, Question follows the canadian income tax laws of 2023
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In 2023, Angela gifted shares of a public corporation to her 16 -year-old son. The shares, which originally cost $14,000, had a value of $16,000 at the time of the gift. Also in 2023, Angela had a rental loss of $7,000 (before amortizationdepteciation and capital cost allowance) The property was originally purchased for $82,000 (land - $15,000; bullding - $67,000 ). The class 1 building had an undepreciated capital cost of $50,000 at the end of the previous year. On the last day of 2023 . Angela sold the property for $112,000 lland - $18,000, building $94,000 ) She intends to purchase a new rental property in early 2024 for $200,000 (land $26,000; building - $180,000 ) In the previous year, by agreement, Angela obtained the exclusive licence to clistribute a certain product in Canada. In 2023, she divided the country into six sales territones and sold 10-year sub-ficences to individuals in each tecitory. Total proceeds were $30,000. Required: Calculate Angela's net income for tax purposes for the 2023 taxation year in accordance with the aggregating formula of section 3 of the Income Tax Act (Assume Other Deductions total $2,000 ) Paragraph 3(a) Income Employment Income Business income (sale of licences) interest income Foreign Dividends Rentalloss Recapture of CCA on Rental Property Paragraph 3(b) Capital gains \& capital losses Taxable Capital Gain on sale of public corporation shares Taxable capital gain - Gift to Son Taxable Capital Gain on Rental Property Taxable net gain - Listed Personal Property Allowable Capital Loss on sale of Land Paragraph 3(c) Other deductions Paragraph 3(d) Losses Business loss from retail store Allowable Business Investment Loss (ABIL) Net Income for tax purposes $$$$$$12,00030,00026,0002,000(7,000)44,000$107,000 $7.000 $1,000 \$ 13,500 $ $(16,000) \$ 5.500 $(2,000) $(13,000) $(11,000)$(24,000)

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