25) Aada is a 40% partner in Books and also works full-time as an engineer, earning a gross salary of $100,000 annually. Books' net income for tax purposes in Year 1 was $210,000. During Year 1, Books received $10,000 in non-eligible dividends from a CCPC. Books also sold a capital asset and recognized a gain of $16,000 in Year 1. (The dividend income and taxable capital gain income have been included in the net income for tax purposes.) Aada withdrew $20,000 from the partnership during Year 1. The ACB of Aada's partnership interest was $75,000 at the beginning of Year 1. Required: A. Calculate the partnership's business income for Year 1. B. Calculate Aada's net income for tax purposes for Year 1. Calculate the ACB of Aada's partnership interest at the beginning of Year 2