D SSP 6-13 Proprietorship-Business Income with CCA Christine Powell is a visual designer. Until May 2022, she worked as an employee for a printing supply firm. On June 1 2022, she began to carry on a visual designer business as a sole proprietor under the registered name of Design Power. Through this business, she works with several advertising agencies in the design and desktop publishing of promotional materials. In January 2023 Christine comes to you for income tax advice. Being vaguely aware of the complexity of the income tax laws, she has kept meticulous track of all business related costs for the period from June 1, 2022 to December 31, 2022, the end of the company's fiscal period. Christine works out of her home. Her studio occupies 20% of the livable space in the house including a component for common areas. Christine does not intend to claim any CCA on her home. The total operating costs related to the house during the period June 1, 2022, through December 31, 2022, are: Utilities Home Insurance Mor