3) Shelly just graduated from Concordia in December 2022 and started her full-time employment as of January 2023. She has asked you to help her calculate her taxable income for 2023 based on the following: Employment income (gross): $72,000 Interest income: $500 Unused tuition carry over from 2022: $6,000 Engineering professional dues: $1,200 Annual union dues: $550 RRSP contribution: $3,000 TFSA contribution: $2,000 Sold 300 shares in XYZ company at $32 per share on January 10, 2023 (paid a total of $8,700 for 600 shares when she purchased them in 2022) Net capital loss from other years of $1,400

a) $66,525

b) $61,525

c) $68,975

d) $66,975

e) $68,700