Calculate Section $3$ Net Income for $2021$ the each of the above individuals and identify any loss carryovers available as well as the rules for their application. Business Income :$7000,$ Dividends Income$($Already Grossed Up$)$:$875,$ Taxable Capital gains:$6000,$ Allowable Capital losses:$4000,$ LPP taxable capital gains:$2000,$ LPP allowable capital losses:$4400,$ Regular farm losses:$10000$