Mr. X invests in two limited partnerships in 2023. During the year he pays interest to purchase the limited partnership investments of $25,000. His T4 Income was $160,000. His "at risk amount" Limited Partnership 2 was $50,000. He also had a rental property with net income before CCA of $5,000. The CCA on the rental property available to him to use was $7,000. He earns from the limited partnership the following: Limited Partnership 1 Business income $30,000 Limited Partnership 2 Business Losses $70,000 What would his taxable income reported on his T1 tax return for 2023 in terms of the above transactions ignoring CPP and EI deductions? Group of answer choices $140,000 $95,000 $93,000 $115,000