Segment A Income Employment Income 10,000 Property Income (sale of Licences) T 28,000 interest income 24,000 Foreign Dividends 3,000 Rental loss (B,000 Recapture of OCA on Rental Property 15,000 74,000 Segment B Capital Gains and Losses Taxable Capital Gain on sale of public corporation shares 6,000 Taxable capital gain - Gift to Son 1,000 Taxable Capital Gain on Rental Property 15,000 Allowable Capital Loss on sale of Land $ (17,000) F 5,000 Listed Personal Property capital gains and losses Taxable capital gain - Listed Personal Property 4,000 Alowable capital Loss - Listed Personal Property (4,000 Segment D Losses Net loss from retail store T $ (11,000) Allowable Business Investment Loss (ABIL) (7.000) F 3 (18,000) Net Income for tax purposes 61,000