Ms. A had net employment income of $35,000. Unfortunately, her unincorporated coffee business suffered a net business loss of $10,000. She also didn't have a great year in the stock market: while earning $12,000 in total (dividends and interest) from her investments, she realized the following gains and losses as well during the current year:

Capital Gains $46,000

Capital Losses $58,000

Ms. A still managed to make some contributions of $5,000 to her RRSP (note this is a Subdivision e deduction in para. 3(c)).

Required:

Calculate Ms. A s Net Income For Tax Purposes (Division B income) according to the aggregation formula for the current year.

Apply the NIFTP formula appropriately when adding various amounts.

This question requires you to fill in the 12 boxes below.

Write all inputs as a whole POSITIVE number. If there are boxes you wish to leave blank, enter a number zero "0" or "none. Blank boxes will receive a grade of zero.

Do not write a negative sign, $, " ", commas or brackets.

3(a)	Employment Income
	Business Income
	Property Income
	Total from 3(a) only
3(b)	Taxable Capital Gains
	Allowable Capital Losses
	Total from 3(b) only
3(c)	Subdivision e Deductions only
3(d)	Business Loss
	Property Loss
	Total from 3(d) only
	Net Income for Tax Purposes