During the current taxation year, Ernie Fisher earned the following sources of income: Net employment income: $42,600 Net business income: $11,750 Net farm income: $2,800 Taxable capital gains: $9,600 Ernie also has the following loss carry forward balances available at the beginning of the current taxation year: Restricted farm losses: $4,900 Non-capital losses: $15,420 Net capital losses [(1/2)($21,000)]: $10,500 Which of the following correctly lists Ernie's net income for tax purposes and minimum taxable income for the current taxation year? Question 10 options: $61,950; $38,030 $61,950; $38,930 $66,750; $36,830 $66,750; $38,930.