Case 2 During the year, Emerson has net business income of $72,436 and a net rental loss of $9,946. His taxable capital gains for the year total $4,233, while his allowable capital losses for the year are $7,499. Because of his very high Earned Income in the previous year, he is able to make a $22,000 deductible FiFiSP contribution. Case 3 During the year, Emerson has net employment income of $42234 and a net business loss of $69,622. Capital gains for the year total $12,422 while capital losses are realized in the amount of $9,332. He has deductible child care costs of $3,922. Case 4 During the year, Emerson has interest income of $6,250, net business income of $43,962, and capital gains of $12,376. He also has a net rental loss of $22,460 and capital losses of $23,324. As he moved to a new work location during the year, he has deductible moving expenses of $2387. Required: For each Case, calculate Emerson's Net Income For Tax Purposes [Division B income). Indicate the amount and type of any loss carry overs that wouid be available at the end of the currentyear, or state that no carry overs are available