During the year ending December 31, Melanor corporation reported accounting Income Before Taxes of $235,000. This amount was determined using generally accepted accounting principles. Included in the above income figure were the following amounts: Dividends Received - 23,000 Accounting Gains On The Sale Of Shares - 33,000* *The above accounting gains on the sale of shares are equal to the capital gains on the sale of the shares [TCG $16,500 (1/2)($33,000)]. Deduction For Donations Made To Registered Charities - $ 9,100 At the beginning of the year, the Company has available a non-capital loss carry forward of $12,000 and a net capital loss carry forward of $10,000 [(1/2)($20,000)]. There has not been sufficient Net Income For Tax Purposes to deduct these amounts in any previous year. The company intends to deduct maximum amount of losses possible in the current year. Required: Calculate the minimum Net Income For Tax Purposes and total Division C deductions and indicate the amount and type of any carry overs that are available at the end of the year