Many Champ has current year employment inconie of $84,000 In addition, he has the following additional sources of income, gains, and losses - income from a business carnod on as a sole proprietorship of $10,000 - Interest income or \$5,625 - Many has a 25% interest in a partnership During the current year, the partnership reportod partnership loss of $80,000 - A capital gain of $64,000 on sale of land - A capial loss of $22,000 on sale of shares - Deductible spousal support paid of $12,000 - Deductible RRSP Contributions of $4,400 - A rental loss of 57,650 Required (Showeall calculations) Determine Many's minimum current year net income and indicate the amount and type of any loss earry overs for the year