During the 2020 taxation year, Durham Inc. had ASPE based accounting income before taxes of $427,000 and an accounting loss of $625,000 for the 2021 taxation year. Included in these figures were the following amounts: Canadian Dividends Received 2020 $41,000 Donations to Registered Charities $12,100 Gains (Losses) on the sale of shares $65,000 2021 $58,000 17,600 (31,000) The above accounting gains (losses) on the sale of shares are equal to the capital gains (losses) on the sale of the shares. Durham had a 2017 non-capital loss balance of $26,000 and a 2017 net capital loss balance of $19,000. It is the policy of Durham to maximize use of any non- capital losses first before utilizing any net capital losses. Required: Calculate the minimum net and taxable income for each of the 2020 and 2021 taxation years and indicate the amount and type of any carry overs. You do not have to have to analyze or discuss how to carryback losses incurred in 2021, however, you do have to list the type and amount of losses and carry overs incurred in 2021.