In 2020 lan Mclntosh has employment income of $20,000. In 2021 he inherits

$250,000 from an aunt's estate, earns $10,000 of employment income & disposes of

small business shares that he bought for $50,000 in 2016 for $10,000. His only

credit in both years isthis basic personal credit which is $13,229 for both years. lan

will use all carryback/carryforward necessary to ensure he's paying zero tax if

possible. (1) How much of the ABIL will he use in 2021? (2) How much of the ABIL

will he use in 2020? (3) How much of the ABIL will he have left for carry-forward?