The following four Cases make different assumptions with respect to the amounts of income and deductions of Koyoshi Minuteli for the current year.

	Case A	Case B	Case C	Case D
Employment Income	$ 73,500	$ 41,200	$ 89,300	$ 34,100
Income (Loss) From Business	(14,900)	(4,600)	(112,800)	(48,100)
Rental Income (Loss)	8,600	5,800	5,500	(19,900)
Taxable Capital Gains	42,100	8,200	23,600	25,100
Allowable Capital Losses	(18,500)	(11,500)	(21,300)	(26,200)
Subdivision e Deductions	(5,900)	(2,500)	(22,700)	(6,200)

For each Case, calculate Mr. Minutelli'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.