IBM Corporation, a Canadian Public Corporation, has correctly computed its income (loss) for the current taxation year. Loss from business(after adjusting for add back/deduc on sched 1/T2s(1)) $(150,000) Income from property including dividends of $12,000 received from taxable Canadian corporations 80,000 Taxable capital gains $18,000 Allowable capital losses (8,000) 10.000 160.000) IBM Corp. contributed $9,000 to various charities in the current year. ABC Corp. has net capital losses of $25,000 available. These losses were incurred last year. ABC Corp's maximum non-capital loss for the current taxation year (2020) is: O ($92,000) O ($82,000) O ($65,000) ($73,000)