Carol Basque is an experienced lawyer who has not incorporated her professional practice. She operates her practice out of a bulding which she purchased several years ago for $600,000. Of this total, it is estimated that $100,000 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, 2022, the building has a UCC of 5450,000 . On january 1,2022 her class 8 ucC is $40,000. other asset acquisitions during 2022 are as follows: Other 2022 costs of operating her business, determined on an accrual basis, are as follows: 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. If she were to hire an assistant that is not related to her, the payment would be $30,000 based on the market rate. During 2022, the revenues of Carol's practice total 5300,000 . Required: Caiculate the minimum net business income Carol would include in her 2022 personal income tax return. in preparing your solution, ignore GST and PST implications and her CPP liability