Please do help me find the following

1- Segment B

- Allowable capital loss

- Taxable capital gain

2- Segment D

- Allowable business investment loss (ABIL)

Florence Rossi is semi-retired and sits on the board of directors of several Canadian public corporations. A summary of her financial activity for 2020 is presented below. $24,200 15,700 Interest on long-term bonds Gain on sale of farmland (Florence acquired the farmland three years ago with the intention of subdividing it into building lots for resale but sold it in 2020 after losing a rezoning application.) Director's fees from public corporations Gain on sale of public corporations shares Legal fees paid to collect a bonus on a former employment contract Legal fees paid to dispute an income tax reassessment Loss on sale of shares of a Canadian-controlled private corporation that qualifies as a small business corporation Loss on sale of public corporation shares Share of the operating loss from a partnership that operates a small grain farm with hired help Qualified moving expenses CPP enhanced contributions with respect to the director's fees 26,600 19,400 2,400 1,900 9,700 23,000 16,000 4,000 60 Determine Florence's income for tax purposes in accordance with section 3 of the Income Tax Act. $ $ 26,600 (2,400) 15,700 24,200 $ 64,100 Segment A Employment income - Director fee Less legal fee - bonus Business income - Land sale Property income - Interest Segment A Subtotal Segment B Allowable capital loss - Public shares Taxable capital gain - Public shares Segment B Subtotal Segment Legal fees - resasssessment CPP enhanced contributions Moving Expenses Segment C Subtotal Segment D Allowable Business Investment Loss (ABIL) Farm loss Segment D subtotal Net Income for Tax purposes $ $ $ (1,900) (60) (4,000) $ (5,960) $ (9,250) (9,250) 48,890 $