Irenes 2022 income and expenses were as follows: Business profit Company X $22,000 Business loss Company Y $56,000 Other sources of income pension $11,000 Property income interest $7,900 Capital loss on sale of land $21,000 Business investment loss $3,500 Capital gains on sale of securities $8,800 Other deductions $6,600 Employment income $99,000 REQUIRED: Determine Irenes income for the 2022 year. Follow the ITA 3 format (paragraph 3a, 3b, 3c, and 3d). Show all your work. Indicate whether there are any loss carryovers.