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In 2019, ABC Inc. has a business loss of 60,000, taxable capital gains of 10,000, and dividends of 15,000. They have a net capital loss

In 2019, ABC Inc. has a business loss of 60,000, taxable capital gains of 10,000, and dividends of 15,000. They have a net capital loss balance of 30,000 from 2013. What is the non capital loss from 2019 available for carry back or forward to other years?

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