J.T. Taxpayer Jr., age 22, is a part-time student at Mohawk College. He has provided you with the following information:

•  Net employment income from his summer job $5,800
•  Net business loss from his unincorporated business (16,000)
•  Spousal support payments made (a Subdivision e deduction) 1,900
•  Public transit passes to and from the summer job 240
•  Capital gains 3,750
•  Capital losses (7,200)
•  Tuition fees paid in 2020 2,500
•  Net rental income 4,525

REQUIRED: 

1) Determine Sam's minimum 2020 Net Income For Tax Purposes.

2) Indicate any carry-over amounts.