in 2021, Jungkook had employment income of $30,000, property income of $1,000. a business loss of $2,000, income from an RRSP withdrawal of $2,000, and a capital gain of $30,000 on the sale of shares in a small business corporation. How much is Jungkook's net income for tax purposes in accordance with section 3 of the income tax act?

a. $1,000

b. $31,000

c. $46,000

d. $61,000