Carol Basque is an experienced lawyer who has not incorporated her professional practice. She operates her practice out of a building that she purchased several years ago for $725,000. Of this total, it is estimated that $175,000 reflects the value of the land. It was a new building when she acquired it, her practice uses 100 percent of the building, and it was allocated to a separate Class 1. On January 1, 2018, the building has a UCC of $447,831.

On January 1, 2018, her class 8 UCC is $38,160. Carol leases a 2017 Lexus RX for $914/mo. In 2018, the Lexus is driven 41,000 kilometers, only 3,000 of which were for personal use. The operating costs for the year were $6,150.

Other asset acquisitions during 2018 are as follows:

New Computer $1,250
Applications Software 1,475

Other 2018 costs of operating her business, determined on an accrual basis, are as follows:

Building Operating Costs $27,300
Payments To Assistants (Note 1) 46,100
Miscellaneous Office Costs 13,600
Meals With Clients 15,500

Note 1: The payments include $25,000 paid to her 17-year-old daughter. She works part-time during the school year and full-time during the summer doing online research for Carol's practice.

In 2018, the revenues of Carol's practice total $297,800.

Required: 

Calculate the minimum net business income Carol would include in her 2018 personal income tax return. In preparing your solution, ignore GST and PST implications and her CPP liability.