The following four Cases make different assumptions with respect to the amounts of income and deductions of Frank Denham for the current year: Case A Case B Case C Case D Employment income 58,200 82,600 46,700 33,400 Income (Loss) from business (12,300) (8,400) (62,300) (46,200) Rental income (loss) 5,400 12,200 2,600 (148,300) Taxable capital gains 31,600 15,600 11,600 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 For Tax Purposes (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