Your neighbor, Mrs. White, has heard that you are studying personal tax. She has come to you with her financial information for 20xx. In 20xx, Mrs. White had employment income of $40,000, property income of $3,000, a business loss of $22,000, an allowable business investment loss of $5,000, income from an RRSP withdrawal of $2,000, and a capital loss of $40,000 on the sale of shares in a public corporation. Mrs. White hopes that her losses will result in a net income for tax purposes of $0. What is the net income or loss for Mrs White

A) 0

B) -25000

C) 18000

D) 5000