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D Inc. s income for the current year consists of interest income of $ 4 , 0 0 0 , a taxable capital gain of

D Inc.s income for the current year consists of interest income of $4,000, a taxable capital gain of $15,000 and a business loss of $25,000. D Inc. has net capital losses of $20,000 incurred two years ago. What is the maximum non-capital loss for the current year?

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