During the current taxation year, Tylor earned net property income of $55,544.40, as well as taxable capital gain of $15,300. Tylor also incurs a net business loss of $100,410 in the current year. Tylor's only carry over balance is a net capital loss carryover of $7,800. What is the non-capital loss carry over balance for Tylor under these assumptions? a. 0% b. $37,365.60 c. $100,410 d. $29,522.40