4) Ms. Sonia Nexus is a computer specialist with employment income of $66,000. During the current year she has:

a taxable capital gain on the sale of land of $13,500,

an allowable capital loss on the sale of shares of $24,000,

interest income of $10,250

, rental loss of $6,750, and

a loss from a business carried on as a sole proprietorship of $28,000.

In addition, she makes deductible spousal support payments of $14,000 and makes a deductible contribution to her RRSP of $3,000. Determine her net income for the current year and indicate the amount and type of any loss carry overs that are available for the year. Show all of your calculations