At the beginning of 2014, Cindy Burke had the following loss carry forwards available: Non-Capital Losses $25,000 Restricted Farm Losses 4,000 Net Capital Losses [(1/2)($64,000)] 32,000 During the taxation year ending December 31, 2014, she recorded the following amounts of income: Farm Income $ 2,500 Taxable Capital Gains 21,000 Business Income 74,000 Determine Cindy's Net Income For Tax Purposes, as well as her minimum Taxable Income for 2014. Indicate the amount and type of any losses available for carry forward at the end of the year