In 2022, Bryan realizes a capital loss of $30,000 on the arm's length disposition of shares of a SBC. In the prior year, Bryan had used his capital gains deductions to offset a taxable capital gain of $5,000. I Required a. Calculate the Business Investment Loss and the Allowable Business Investment Loss. b. If last year, Bryan had a capital gain of $14,000, calculate the amount of the capital loss that can be applied and the net taxable capital gain.