Sarah Shiver owned the following in 2020: Rental properties originally valued at $275,000 Property 1: land $70,000, building $55,000 Property 2: land $90,000, building $60,000 Net rental income before CCA was $11,000. The UCC on building 1, as of January 1, 2020 was $50,000. The UCC on building 2, as of January 1, 2020 was $40,000. Property 2 was sold in 2020 for $250,000 (land $200,000, building $50,000) Shares in ABC Inc. (a CCPC) valued at $50,000 Non-eligible dividends paid to Sarah in 2020 totalled $5,000. Savings of $30,000 Interest earned in 2020 was $1,000. Sarah also worked full-time as a baker in 2020, earning an annual gross salary of $47,000. Sarah is in a 40% tax bracket. Required: Calculate Sarahs net income for tax purposes in 2020. Assume that Sarah will take the maximum CCA allowed this year on her rental properties.