John has employment income of $98,000 and net rental income of $8,600. John also operated an unincorporated business. Unfortunately, during the current year, it experienced a net loss of $178,400. Dispositions of capital property during the current year had the following results: Capital Gains $44,200 Capital Losses 28,300 Also during the current year, John had Subdivision e deductions of $6,800 1. Determine John's minimum Net Income For Tax Purposes for the current year. Show all of your calculations and use the proper format Indicate the amount and type of any loss carry overs that would be available at the end of the current year, or state that no carry overs are 2. available