The following financial information is provided for the 2021 taxation year for Angela Fowler: Interest income. Net loss from retail store for the year ended December 31, 2021 Gain on sale of public corporation shares Loss on sale of shares of a CCPC qualified as a small business corporation Dividends from foreign corporations, net of $200 withholding tax Loss on sale of land that was originally purchased to build a rental property. The project was cancelled after a rezoning application was lost. Gain on sale of an oil painting Director's fees for attendance at corporate meetings. Loss on sale of personal jewellery CPP enhanced contributions $ 24,000 (11,000) 12,000 (14,000) 2,800 In 2021, Angela gifted shares of a Canadian-controlled public corporation (CCPC) to her 16-year-old son. The shares, which originally cost $12,000, had a value of $14,000 at the time of the gift. (34,000) 8,000 10,000 9,000 173 Also in 2021, Angela had a rental loss of $6,000 (before amortization/depreciation and capital cost allowance). The property was originally purchased for $78,000 (land - $13,000, building - $65,000). The class 1 building had an unamortized capital cost of $50,000 at the end of the previous year. On the last day of 2021, Angela sold the property for $108,000 (land - $16,000, building - $92,000). Segment A Income In the previous year, by agreement, Angela obtained the exclusive licence to distribute a certain product in Canada. In 2021, she divided the country into six sales territories and sold 10-year sub-licences to individuals in each territory. Total proceeds were $28,000. Required: 1. Calculate Angela's net income for tax purposes for the 2021 taxation year in accordance with the aggregating formula of section 3 of the Income Tax Act. Segment B Capital Gains and Losses. In the previous year, by agreement, Angela obtained the exclusive licence to distribute a certain product in Canada. In 2021, she divided the country into six sales territories and sold 10-year sub-licences to individuals in each territory. Total proceeds were $28,000. Required: 1. Calculate Angela's net income for tax purposes for the 2021 taxation year in accordance with the aggregating formula of section 3 of the Income Tax Act. Segment A Income Segment B Capital Gains and Losses Listed Personal Property capital gains and losses Other deductions He Segment D Losses +