I am not understanding how to find the value of Farm loss, if someone could please explain to me how it is calculated that would be much appreciated. Thankyou.

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 $20,000 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 13,000 application.) Director's fees from public corporations 22,000 Gain on sale of public corporations shares 16,000 Legal fees paid to collect a bonus on a former employment contract 2.000 Legal fees paid to dispute an income tax reassessment 1,500 Loss on sale of shares of a Canadian-controlled private corporation that qualifies as a small business corporation 8.000 Loss on sale of public corporation shares 20,000 Share of the operating loss from a partnership that operates a small grain farm with hired help 18,000 Qualified moving expenses 1,000 CPP enhanced contributions with respect to the director's fees 56 Determine Florence's income for tax purposes in accordance with section 3 of the Income Tax Act. Answer is complete but not entirely correct. $ $ $ 22,000 (2,000) 13,000 20,000 $ $ 53,000 $ 8,000 $ (10,000) $ 0 Segment A Employment income - Director fee Less legal fee - bonus Business income - Land sale Property income - Interest Segment A Subtotal Segment B Taxable capital gain - Public shares Allowable capital loss - Public shares Segment B Subtotal Segment C Moving Expenses CPP enhanced contributions Legal fees - resasssessment Segment C Subtotal Segment D Allowable Business Investment Loss (ABIL) Farm loss Segment D subtotal Net Income for Tax purposes $ $ (1,000) (56) (1,500) $ (2,556) (4,000) (8,750) $ $ (12,750) $ 37,694