Florence Rossi is semi-retired and sits on the board of directors of several activity for 2022 is presented below. Interest on long-term bonds Gain on sale of farmland (Florence acquired the farmland three years intention of subdividing it into building lots for resale but sold it losing a rezoning application.) Director's fees from public corporations Gain on sale of public corporations shares Legal fees paid to collect a bonus on a former employment contract Loss on sale of shares of a Canadian-controlled private corporation small business corporation Loss on sale of public corporation shares Share of the operating loss from a partnership that operates a small hired help Determine Florence's income for tax purposes in accordance with secti including CPP enhanced contributions with respect to the director's fee Segment A Employment income - Director fee Less legal fee - bonus Business income - Land sale $ $ 2 22,000k (2,200) 14,300 33.000