I need the solution and the answer of this question. I am in a hurry, so quick response will be appreciated. Thank you!

Sarah Espinal received $54,000 in business income during the year. During the year she also earned $19,000 in rental income and paid $752 to a financial advisor for investment. Unfortunately, those shares did not yet pay any dividends. She withdrew $11,000 from her RESP while she was attending her final year at Camosun College; the original RESP investment was 7,000. What is the minimum amount that Sarah must include in her net income for tax purposes? Enter your answer in whole numbers, do not use dollar signs or commas