The following four cases make different assumptions with respect to the amounts of income and deductions of Frank Denham for the current year: Employment income Case A $58,200 Case B $82,600 Case C $46,700 Case D $33,400 Income (loss) from business ( 12,300) ( 8,400) ( 62,300) Rental income (loss) Taxable capital gains 5,400 31,600 12,200 15,600 2,600 11,600 ( 46,200) (18,300) 23,100 Allowable capital losses ( 12,400) ( 23,400) ( 10,700) ( 24,700) Subdivision e deductions ( 4,100) ( 5,400) ( 11,600) ( 5,600) Required: For each case, calculate Mr. Denham's net income (Division B income). 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 available