Carla Vista Limited has net income of $3.14 milion and two classes of preferred shares, in addition to common shares. Class A preferred shares are cumulative and carry a dividend of $4 per share. There are 115.000 shares outstanding throughout the year. No dividend declaration has been made and no dividends have been paid during the year, Class B preferred shares are non-cumulative and carry a dividend of $3 per share. There are 115,000 shares outstanding throughout the year and the dividends have not been declared or paid in the current year. How would the income available to common shareholders be calculated