Karla had employment income of $$62,350.$ Unfortunately, her flower shop

business that she carries on as a sole proprietor suffered a business

loss of $$115,600.$ In contrast, she had a very good year in the stock

market, realizing the following gains and losses:

Capital Gains $$97,650$

Capital Losses $5,430$

Also during the current year, Karla made deductible contributions of

$$4,560$ to her RRSP$.$

Required under ITA $3($d$)$: