Please help me with the question below.

Ken Potman is the sole shareholder in Brickbase Enterprises Ltd., a Reginabased construction company. In addition, Ken Is a 30% partner in a retail kitchenware store, although he does not actively participate In Its management. The following Information relates to Ken's nancial affairs for the year 2020: 1. Brickbase was organized three years ago. For its year ending May 31, 2020, the company earned a prot of $83,000. Ken originally contributed $200,000 to the corporation, using $50,000 of his own sayings and funding the balance with a bank ioan. In return. the corporation issued Ken $1,000 worth of common shares and $199,000 of preferred shares. In 2020, the company paid a dIVidend of $ 14,500 on the preferred shares. All of Brickbase's Income Is subject to the small business deduction. 2. During the year, Ken sold a warehouse property for $180,000 [land $15,000, building $165,000}. The building was used by Bnckbase 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 $ 161300 (land $ 10,000, building $ 15,300}. At the end of 2018 the building had an undepreciated capital cost of $110,000. Simultaneously with the sale, Ken purchased a larger warehouse property {constructed alter 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 $ 36,300 for both properties. The new property was nanced with the proceeds from the sale of the old building as well as mortgage nancing. 3. The retail store partnership earned $40,000 for Its year ending December 31, 2020. The prot consisted of a $32,000 profit from operations and $8,000 of Interest Income earned on excess undistrIbuted cash deposits. 4. On July 1 of the previous year, Ken purchased a fourJyear guaranteed Investment certicate for $30,000 that bears Interest at 996T he Interest compounds annually but Is not payable until the end of the fouryear term. Ken did not include any amount of interest In his previous year's income. 5. During the year, one Of the Canadian DUDIIC COTDOI'B'UOHS 0T WHICH Ken IS El shareholder Issued mm 100 additional shares 65 a stock dIvIdend. The shares had El stated value Of$ 43 per share. Ken placed the shares in his safety deposit box along With 1115 other SECUI'IUES. 6. Ken's other cash receipts and disbursements for 2020 are shown In the table below. Recelpiis: Salary from Brickbase $ 25,000 Dividends from Canadian public corporations 2,300 Dividends from foreign public corporations [net of 10% foreign Wlthhldll'lg tax} 0,000 l.I'Il'lnnings from proyinclal lottery 2,000 Interest on a loan to his daughter 1,000 Dlsbursements: Contribution to Brickbase employee pension plan 3,600 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 1,000 Elrlclrbase shares Interest on warehouse building mortgage 25,400 Interest paid on house mortgage {T he house mortgage is $100,000, of which $20,000 was used to acquire the house. The balance was used to purchase public 10,000 corporation shares.) Interest on bank loan Ire: Elrlcl-rbase shares} 13,200 Donations to local charity 4,000 Safety de posit bolt fees 100 Requlred: Determine separately, for the year 2020, Ken's income for tax purposes from employment, business, and property