This year, Sven opened a golf clinic structured as a sole proprietorship. For the six months the business was in operation, he recorded a net business loss of $$37,500.$ During the winter months, Sven worked as a salaried employee at a health club. His income from the health club for this year was $$19,300.$ Last year, Sven worked full$-$time at the health club and earned $$44,000.$ What statement is true?

a$)$For this year, Sven can record $($$$18,200)$ as his total income on his personal income tax return $($i$.$e$.$ total income of negative $$18,200).$

b$)$Sven can apply to adjust his tax return for last year$$and carry back $$18,200$ in non$-$capital losses from this year to reduce the employment income he earned from the health club last year.

c$)$This year, Sven has realized an allowable business investment loss $($ABIL$).$

d$)$Sven can carryforward a portion of his business loss from this year to reduce his taxable income in a future year. However, his business loss can only be used to offset future taxable capital gains.