Where do I include rental loss is it under ITA 3(d) or ITA 3(b)?

2 3 4 Ms. Burke has the following income (loss) and deductions: Employment income 77,987 Income (Loss) from business 11,841 Rental income (loss) (90,658) Taxable capital gains 38,826 Allowable capital losses Subdivision e deductions 4,324 5 6 (33,874) 7 8 9 10 Required: Calculate Ms. Burke's Net Income For Tax Purposes (Division B income). (4 marks) 11 Enter any deductions or losses as a negative below. 12 ITA 3(a)