Mr$.$ Jon Swift has current year net employment income of $ $49,500.[$subdivision $$a$]$

In addition, he has the following additional sources of income, gains, and losses:

$$ A loss from an unincorporated business of $[$subdivision $$b$]$ $ $40,800$

$$ A net rental loss$($income from property$[$subdivision $$b$]$ of $ $1,200.$

$$ Interest income$($income from property$)[$subdivision $$b$]$ of $ $500.$

$$ Other Income $($EI Benefits$))$subdivision $$d$]$ $ $700$

$$ A Taxable Capital Gain for the year$[$subdivision $$c$]$ of $ $4,800.$

$$ An allowable capital loss for the year$[$subdivision $$c$]$ of $ $5,800.$

$$ RRSP Dedeuction $[($Other Deduction$)$subdivision e$]$ $ $3,400$

$$ Spousal support paid $[($Other Deductions$))$subdivision $$e$]$ $ $6,500.$

Determine Mr$.$Swifts s minimum Division B $-$ Net Income For Tax Purposes, for the

current year and indicate the amount and type of any loss carry overs that are

available at the end of the year. answer this question by using the below method

Par. $3($a$)$ ITA $-+$ Office$/$ Employment Income $$subdivision a$-$

$-+$Business Income $$ subdivision b$-$

$-+$ Income from Property$-$subdivision b$-$

$-+$Other Income $$ subdivision d$$

Par$\mathrm{.}3($b$)$ ITA $-+$Taxable Capital Gains for the year$-$subdivision c$$

$--$ Allowable Capital Loss for the Year$-$ subdivision c$$

$--$Other Deductions$-$subdivision e$$

Par. $3($c$)$ ITA $$ Total determined under par.$($a$)+($b$)$ less subdivision e

Par. $3($d$)$ ITA$-$ Losses: $-$Employment

$-$Business

$-$Property

Division B Income

Losses?