Q$.$ No$.$ S$.$ In the current year, Phillip Hard earned the following income:

Employment income

Business Income

Property income

Gains:

Shares of Corporation X

Personal$-$use property

Listed personal property

Losses:

Shares of Corporation Y

Shares of small business corporation

Listed personal property

$$90,000$

$$15,000$

$2,000$

$\backslash$table$[[$$$12,000,],[7,000,],[1,600,20,600]]$

$(15,000)$

$(4,000)$

$(300)$

$(19,300{)}_{?}$

Determine net income in accordance with the aggregating formula in Section $3$ of the ITA. Assume Other deductions total $$2,000.$