could you explain to me what is the calculation way to get D is the correct answer?

You are provided with the following amounts for Sarah Feeley for the current year - Net employment income (ITA 5 to 8 ) =$40,000 - Interest income (ITA 12) = \$5,400 - Taxable amount of dividends (ITA 12) =$3,000 - Taxable capital gains (ITA 38 to 55 ) =$5,000 - Allowable capital losses (ITA 38 to 55) =$6,000 - Interest expense (bank loan for investment purposes) =$5,000 - Investment counsel fees =$900 - RRSP deduction (allowed pursuant to ITA 60) $10,000 Based on the above, the "net property income" reported by Sarah Feeley pursuant to ITA 3 (a) for the current year is: Choose the correct answer A. $38,460 8. $8,400 c. $7.400 D. $2,500