PROBLEM THREE

In $2023,$ William Barker, who is single, earned the following income and incurred the following losses:

employment income: $$17,000$

business loss: $$4,000$

taxable capital gains: $$7,000$

property income $($interest$)$: $$18,000$

allowable capital loss from the sale of shares of public corporations: $$9,000$

allowable capital loss from the sale of shares of a Canadian controlled private corporation that qualifies as a small business corporation: $$2,000$

At the end of $2022,$ William had unused net capital losses of $$16,000$ and unused non$-$capital losses of $$37,000.$ William does not want to pay any federal tax in $2023.$ For $2023,$ William is entitled to a deduction for CPP enhanced contributions of $$135,$ the basic personal tax credit, the Canada employment credit, and a CPP$/$EI credit of $$668.$

Required:

Assuming William's wishes are met, what is the maximum amount of non$-$capital losses remaining for carry$-$forward after $2023?$