A used sports car was purchased for $29,000 that is solely for personal use.  A new van designed to carry animals was purchased for $80,000 and will be used primarily for business use. The seating capacity of the van only accommodates the driver and one passenger. The van does not meet the definition of an "automobile" for income tax purposes because it is used primarily to transport passengers, goods, or equipment in the course of carrying on a business and the seating capacity does not exceed the driver plus two passengers. In 2023, the van was driven 35,000 kilometers, 34,000 of which were for business purposes and 1,000 for personal use. The 2023 operating expenses for the van were $ 7,900. 

Calculate Karla's minimum 2023 business income. Ignore immediate expensing, any GST/HST& PST considerations, and any CPP liability.