Case A $$ Carl had employment income of $$126,100,$ as well as income from a business carried on as a

sole proprietorship of $$14,100.$ A rental property owned by Carl experienced a loss of $$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, Carl paid deductible spousal support of $$7,200.$ In

addition to the preceding items, Carl had a winning lottery ticket which resulted in his receiving a prize of

$$562,000.$