10. Award: 10.00 points In 2021, Jungkook had employment income of $30,000, property income of $1,000, a business loss of $2,000, income from an RRSP withdrawal of $2,000, and a capital gain of $30,000 on the sale of shares in a small business corporation. How much is Jungkook's net income for tax purposes in accordance with Section 3 of the Income Tax Act? 12. Award $1,000 $31,000 - O $46,000 $61,000 S.3(a) Employment $30,000 Property Other - RRS 2,000 S.3(b) 15,000 S.3(c) 0 S.3(d) Business loss -2,000 Net Income for Tax Purposes: $46,000