Ken Potman is the sole shareholder in Brickbase Enterprises Ltd$.,$ a Regina$-$based construction company. He is also a $25\%$ partner in a retail kitchenware store, although he does not actively participate in its management. The following information relates to Ken$$s financial affairs for the year $2022$:

Brickbase was organized three years ago. For its year ending May $31,2022,$ the company earned a profit of $$88,000.$ Ken originally contributed $$200,000$ to the corporation, using $$50,000$ of his own savings and funding the balance with a bank loan. In return, the corporation issued Ken $$1,000$ worth of common shares and $$199,000$ of preferred shares. In $2022,$ the company paid a dividend of $$12,000$ on the preferred shares. All of Brickbase$$s income is subject to the small business deduction.

During the year, Ken sold a warehouse property for $$180,000($land $-$ $$15,000,$ building $-$ $$165,000).$ Brickbase used the building to store construction equipment and the company paid Ken a fair rental for use of the property. The property was originally purchased at a cost of $$140,000($land $-$ $$10,000,$ building $-$ $$130,000).$ At the end of $2021$ the building had an undepreciated capital cost of $$110,000.$

At the same time as the sale, Ken purchased a larger warehouse property $($constructed after March $18,2007),$ which was also rented to Brickbase. The new property cost $$400,000($land $-$ $$50,000,$ building $-$ $$350,000).$ During the year, the company paid Ken net rents of $$30,000$ for both properties. The new property was financed with the proceeds from the sale of the old building as well as mortgage financing.

The retail store partnership earned $$40,000$ for its year ending December $31,2022.$ The profit consisted of a $$32,000$ profit from operations and $$8,000$ of interest income earned on excess undistributed cash deposits.

On July $12021$ Ken purchased a four$-$year guaranteed investment certificate for $$30,000$ that bears interest at $10\%.$The interest compounds annually but is not payable until the end of the four$-$year term. Ken did not include any amount of interest in his $2021$ income.

During the year, one of the Canadian public corporations of which Ken is a shareholder issued him $100$ additional shares as a stock dividend. The shares had a stated value of $$40$ per share. Ken placed the shares in his safety deposit box along with his other securities$.$

Ken$$s other cash receipts and disbursements for $2022$ are shown in the table below.

Receipts:

Salary from Brickbase $ $62,000$

Dividends from Canadian public corporations $6,000$

Dividends from foreign public corporations $($net of $10\%$ foreign withholding tax$)9,000$

Winnings from provincial lottery $2,000$

Interest on a loan to his daughter $1,000$

Disbursements:

Contribution to Brickbase employee pension plan $3,000$

Investment counsel fees

$1,000$

Legal fees for registering mortgage on new warehouse $5,000$

Life insurance premium on policy required as collateral for the bank loan used to purchase Brickbase shares $1,000$

Interest on warehouse building mortgage $21,000$

Interest paid on house mortgage $($The house mortgage is $$100,000,$

of which $$70,000$ was used to acquire the house. The balance was used to purchase public corporation shares.$)10,000$

Interest on bank loan $($re: Brickbase shares$)15,000$

Donations to local charity $4,000$

Safety deposit box fees $100$

Required:

Determine separately Ken$$s income for tax purposes for $2022$ from employment, business, and property.