Beni Yesi has current year employement income of 62,000. In addition he has the following additional sources of income, gains, and losses: A loss from a business carried on as a sole proprietorship of $12,000. Interest income of $4,750. Beni has a 30% interest in a partnership. During the current year, the partnership reported partnership income of $70,000. A capital gain of $36,000 on sale of land A capital loss of $20,000 on sale of shares. Deductible spousal support paid of $10,000. Deductible RRSP Contributions of $3,200. A rental loss of $8,500. Required (Show all calculations) Determine Beni's minimum current year net income and indicate the amount and type of any loss carry overs for the year.

income, gains, and losses: - A loss from a business carried on as a sole proprietorship of $12,000, - Interest income of $4,750. - Beni has a 30% interest in a partnership. During the current year, the partnership reported partnership income of $70,000. - A capital gain of $36,000 on sale of land - A capital loss of $20,000 on sale of shares. - Deductible spousal support paid of $10,000. - Deductible RRSP Contributions of $3,200. - A rental loss of $8,500. Required (Show all calculations) Determine Beni's minimum current year net income and indicate the amount and type of any loss carry overs for the year