Dave Stieb reported the following information for tax purposes:Business incomeProperty incomeCapital gains:$*$Listed personal propertyPersonal$-$use propertyOther$2020$$ $60,0002,0002091$$ $65\mathrm{.}0003,0002022$$$70,000(1,000)17,855,000(2,000)(8,000)(7,000)5,0006,0003\mathrm{.}0004,000(16,000)$Your manager has asked you to calculate the income under Division B for each year after making the necessary amendments to the returns of other years. $($Deal with each item line$-$by$-$line across the years, rather than computing income one year at a time.$)$ Assume that no capital gains deduction was ever claimed.