Florence Rossi is semi-retired and sits on the board of directors of several Canadian public corporations. A summary of her financial activity for 2020 is presented below.

Interest on long-term bonds	$22,000
Gain on sale of farmland (Florence acquired the farmland three years ago with the intention of subdividing it into building lots for resale but sold it in 2020 after losing a rezoning application.)	14,300
Directors fees from public corporations	24,200
Gain on sale of public corporations shares	17,600
Legal fees paid to collect a bonus on a former employment contract	2,200
Legal fees paid to dispute an income tax reassessment	1,700
Loss on sale of shares of a Canadian-controlled private corporation that qualifies as a small business corporation	8,800
Loss on sale of public corporation shares	21,000
Share of the operating loss from a partnership that operates a small grain farm with hired help	15,000
Qualified moving expenses	2,000
CPP enhanced contributions with respect to the directors fees	58

Determine Florences income for tax purposes in accordance with section 3 of the Income Tax Act.

Segment A $ 0 Segment A Subtotal Segment B $ 0 Segment B Subtotal Segment C $ 0 Segment C Subtotal Segment D 0 Segment D subtotal Net Income for Tax purposes $ $ 0