Carol had employment income of $126,100, as well as income from an unincorporated business of $14,100. A rental property owned by Carol experienced a net loss of $4,600. Dispositions of capital property during the current year had the following results:

Capital Gains $56,400

Capital Losses 72,300

In compliance with the terms of his divorce agreement, Carol paid deductible spousal support of $600 per month for the entire year. In addition to the preceding items, Carol had a winning lottery ticket which resulted in his receiving a prize of $562,000.

Required:Calculate Carol's Net Income For Tax Purposes (Division B income). Indicate the amount and type of any loss carry overs that would be available at the end of the current year.