Blake Garcia has current year net employment income of $45,000. In addition, he has the following additional sources of income, gains, and losses: A loss from an unincorporated business of $23,000.

A taxable capital gain of $13,500. Spousal support paid of $24,000.

Interest income of $4,500. A net rental loss of $14,500.

An allowable capital loss of $18,200. Determine Blake's minimum Net Income For Tax Purposes for the current year and indicate the amount and type of any loss carry overs that are available at the end of the year. Show all of your calculations.