Christina had employment income of $46,200, as well as income of $13,500 for a business she carries on as a sole proprietor. A rental property owned by Christina resulted in a rental loss of $2,350. Dispositions of capital property in the current year had the following results: Taxable capital gains $14,320 Allowable capital losses 23,460 Christina paid deductible spousal support of $4,800 during the current year. While gambling was an unusual pastime for Christina, a recent trip to Las Vega resulted in roulette winnings of $123,000. The expenses of the trip were $8,450