Vision Inc. is own 100% by Mary, who lives in Toronto, Ontario all her life. The corporation had correctly calculated its income for tax purposes under Division B for its fiscal year ended December 31, 2020 as follows: Domestic sources - Service income Advertising agency loss 160,000 (80,000) Rental income from unused warehouse fully rented on a five-year lease 25,000 Retailing income 330,000 Interest on outstanding accounts receivable in retailing business 15,000 Recapture of CCA from sale of fixtures used in retailing business 10,000 20,000 70,000 Interest income from five-year bonds Taxable capital gains net of losses (from active assets) Dividends from non-connected taxable Canadian corporations (eligible dividend) 12,000 Vision Inc. is own 100% by Mary, who lives in Toronto, Ontario all her life. The corporation had correctly calculated its income for tax purposes under Division B for its fiscal year ended December 31, 2020 as follows: Domestic sources - Service income Advertising agency loss 160,000 (80,000) Rental income from unused warehouse fully rented on a five-year lease 25,000 Retailing income 330,000 Interest on outstanding accounts receivable in retailing business 15,000 Recapture of CCA from sale of fixtures used in retailing business 10,000 20,000 70,000 Interest income from five-year bonds Taxable capital gains net of losses (from active assets) Dividends from non-connected taxable Canadian corporations (eligible dividend) 12,000