The following information relates to the operation of Notem Inc. for the taxation year ended December 31, 2021 (all amounts are based on the ITA and as a result no reconciliation is required):

Business Loss $141,800

Dividends from taxable Canadian corporation 33,500

Taxable capital gains 9,600

Allowable capital loss 4,425

Charitable donations 5,400

At the beginning of the taxation year, the company had a carry forward of unused charitable donations of $1350from the previous year and a net capital loss carry forward of $10,500 from 2019.

It is the policy of the company to first claim the maximum net capital loss balances prior to using any other type of carry over balance. Required: Calculate the corporations minimum net income and taxable income for its 2021 taxation year. Indicate any balance available for carry forward to other taxation year.