In 2022, your friend Bing:\ Received a salary of $45,000\ received a year-end bonus (paid December 15, 2022) of $4,000\ received a profit (net income after expenses) from a rental property in 2022 of\ $6,280\ Bing had started up a side business repairing engines, which had a business loss of\ $14,000 in 2022. To fund the start-up, Bing had withdrawn $7,000 from his RRSP.\ Other losses Bing incurred:\ an allowable business investment loss of $5,000\ a capital loss of $30,000 from the sale of shares of a public corporation\ Bing also painted his neighbour's house and received $1500 from his neighbour for\ doing that. Bing paid $300 a month for 12 months in 2022 to his ex-wife for alimony.\ Required:\ A) Determine Bings net income for tax purposes in accordance with the aggregating\ formula.\ B) How would your answer change in Part A if Bing had a taxable capital gain of\ $18,000 in 2022?\