Frosty Inc had the following sources of income during the 2019 tax year:

Taxable capital gains	$45,000
Dividends from taxable Canadian corporations	$32,000
Foreign source property income	$ 4,200
Allowable capital losses	$48,000
Interest income	$12,000

What is the total amount of aggregate investment income included in taxable income?

Group of answer choices

$44,000

$45,200

$16,200

$13,200