Give me an example ofYou are provided with the following amounts for Susan Kim for the current year:

View the amounts.

Based on the information provided, what is the net income reported by Susan Kim pursuant to ITA $3$ for the current year?

$-$ X

A$.$ $$(29,400)$

B$.$ Nil

OC$.$ $$(36,500)$

OD$.$ $$(28,000)$

Amounts

Wages $($ITA $5)$

$ $9,000$

Interest Income $($ITA $12)$

$ $3,200$

Taxable amount of dividends $($ITA $12)$

$ $1,300$

Taxable capital gains $($ITA $38$ to $55)$

$ $5,600$

Allowable capital losses $($ITA $38$ to $55)$

$ $11,400$

Spousal support payments $($allowed pursuant to ITA $60)$

$ $14,900$

Net business loss $($ITA $9$ to$37)$

$$28,000$