Harvey Nicastro has current year employment income of $45,000. In addition, he has the following additional sources of income, gains, and losses: A loss from a business carried on as a sole proprietorship of $23,000. Interest income of $4,500. A taxable capital gain of $13,500. An allowable capital loss of $18,200. Deductible spousal support paid of $24,000. A rental loss of $14,500. Determine Harvey's minimum current year net income and indicate the amount and type of any loss carry overs for the year. Show all of your calculations.