D Inc.'s income for the current year consists of interest income of $6,000, a taxable capital gain of $20,000 and a business loss of $30,000. D Inc.

D Inc.'s income for the current year consists of interest income of $6,000, a taxable capital gain of

$20,000 and a business loss of $30,000. D Inc. has net capital losses of $25,000 incurred two years

ago. What is the maximum non-capital loss for the current year