During 2019, Dir Ltd., a Canadian-controlled private corporation based in Alberta earned $176,000 of active business income. In addition, the company had the following transactions:

Gain on sale of shares of a public corporation 52,000

Loss on shares of a public corporation (22,000)

At the end of the previous taxation year, the following unused losses were available for carry-forward:

Net capital losses: (30,000)

Non-capital losses (52,000)

What are the

(1) net income for tax purposes;

(2) taxable income; and

(3)total federal income tax.

please explain it well, Thanks so much!