In 2020, Mackenzie had employment income of $40,000, property income of $3,000, a business loss of $22,000, an allowable business investment loss of $5,000, income from an RRSP withdrawal of $2,000, and a capital loss of $40,000 on the sale of corporation. Mackenzie hopes that the losses will result in a net income for tax purposes of $0. Required: a. Determine Mackenzie's net income for tax purposes in accordance with Section 3 of the Income Tax Act. (12 marks) Segment A Items Segment Subtotals Segment A Subtotal: Segment B Segment B Subtotal: Segment C +