Harvey Nicastro has a current-year net employment income of $27,000. In addition, he has the following additional sources of income, gains, and losses: 

• A loss from an unincorporated business of $32,000. sole proprietorship 

• Interest income of $2,300. 

• A capital gain of $17,000. 

• A capital loss of $56,400. 

• A net rental income of $14,500. 

Harvey also has deductible child care costs of $18,000 for the year Determine Harvey's minimum Net Income For Tax Purposes for the current year and indicate the amount and type of any loss carryovers that are available at the end of the year. Show all of your calculations. please show supporting calculations year is 2021.