Michaela Fracknell had an employment income of $50,000 and an interest income of $12,000. In addition, she operates a business as a sole proprietor and realized a business loss of $23,000. As the result of dispositions of capital property, she realized taxable capital gains of $95,000 and allowable capital losses of $73,000. Her Subdivision e deductions for the year totaled $8,000. She also realized a loss of $5,000 on her rental property by the lake. 

Required: Indicate the amount and type of any loss carryovers that would be available at the end of the current year or state that no carryovers are available.