The financial results of an individual are outlined below for three years. 2020 2021 2022 $22,000 $27,000 $40,000 -0- 40,000 -0- -0- 5,000 12,000 -0- Employment income Capital gains: Listed personal property Other capital property Capital losses: Listed personal property Shares of a small business corp. Other capital property Share of a business partnership's Income (loss) Actual dividends from Canadian corporations - Non-eligible RRSP contributions CPP enhanced contributions (9,000) (40,000) (48,000) 0- $ 7,000 (57,000) 0 12,000 4,000 128 4,000 -0- 118 -0- 183 Required: (a) Determine the individual's net capital losses, non-capital losses, and unused listed personal property losses for 2021. (b) Determine the individual's taxable income for 2020 and 2022. *Assume all losses/carryover losses will be used, as possible, to reduce taxable income to zero*