Key Concept 8-12 Multiple capital gains In the current year, James earned the following income: Employment Income $90,000 Interest Income $4,000 Gains Shares of Corporation X $16,000 Personal Use Property $9,000 Listed Personal Property $3,600 Losses Shares of Corporation Y ($21,000) Shares of small business corporation ($8,000) Personal Use Property (5,000) Listed Personal Property ($700) Net Income Calculate segment A, B, C, and D net income in accordance with the aggregating formula.