Assignment Problem One - 13 (Net Income For Tax Purposes - Four Cases) The following four Cases make different assumptions with respect to the amounts of income and deductions of Frank Denham for the current year: Case A Case B Case C Case D Employment Income Income (Loss) From Business Rental Income (Loss) Taxable Capital Gains Allowable Capital Losses Subdivision e Deductions $58,200 ( 12,300) 5,400 31,600 ( 12,400) ( 4,100) $82,600 18,400) 12,200 15,600 ( 23,400) I 5,400) $46,700 ( 62,300) 2,600 11,600 ( 10,700) ( 11,600) $33,400 ( 46,200) ( 18,300) 23,100 ( 24,700) (5,600) Required for each Case, calculate Mr. Denham's Net Income For Tax Purposes (Division B income). Indicate the amount and type of any loss carry overs that would be available at the end of the current year, or state that no carry overs are available