operates an unincorporated business which, during the taxation year ending December 31, 2019 has net business income of $10,239. In addition, in the 2019 taxation year Maria incurred a taxable capital gain of $3,040. In 2020, her business has a net loss of $36,932. In addition to this loss, a capital asset disposition results in an allowable capital loss of $12,382. Maria has no other sources of income or deductions in either year. Assume that she wishes to carryback the maximum amount of her loss carryovers from 2020 in order to minimize her taxable income in 2019.