Anita Lopez operates a full$-$time law practice in eastern Ontario. In her spare time, she maintains a small rural acreage for the purpose of growing and selling Christmas trees. In addition, she derives income from various investments and is an art collector.

The following chart shows her financial results for $2023.$

Net income from law practice $ $118,000$

Loss on tree farm operation $($not chief source of income$)(10,500)$

Gross rents received on rental property $34,000$

Operating expenses on rental property before capital cost allowance $(45,000)$

Gain on sale of shares of public corporations $97,000$

Loss on sale of summer cottage $(8,000)$

Gain on sale of oil painting $12,000$

Gain on sale of shares of a qualified small business corporation $24,000$

Lump$-$sum payment to ex$-$spouse as part of divorce settlement $(48,000)$

Loss on sale of shares of a public corporation $(17,000)$

Other deductions $(4,500)$

At the end of $2022,$ the following tax accounts existed.

Listed personal property loss carry$-$forward from $2022$ $ $(6,000)$

Undepreciated capital cost allowance on rental property $ $(194,000)$

Net capital losses $ $(7,000)$

Anita has not previously claimed a capital gains deduction. Assume her cumulative net investment loss $($CNIL$)$ balance at the end of $2023$ is Nil.

Required:

What is Anita$$s taxable income for $2023?$