payment of the following year. At the end of 2022, Jonathan Willer's various types of income and deductions are as follows: Employment Income Eligible dividend received from a CPC Eligible dividend received from a CCPC Childcare expenses paid Eligible Capital Gain $56,000 $7,800 $3,400 $2,500 $5,400, Allowable capital loss 8200 and rental loss 9000

Calculate the 2022 net income