The Following three cases make different assumptions with respect to the amounts of income and deductions of Mrs. Jane Livingston for the current year:

	Case A	Case B	Case C
Employment Income Income (Loss) from Business	$45,000	32,000	29,500
Income (Loss) from Business	(10,000)	(41,000)	15,000
Income (Loss) from Property	13,000	19,000	(36,000)
Taxable Capital Gains	40,000	27,000	21,000
Allowable Capital Losses	(27,000)	(33,000)	(27,000)
Subdivision e Deductions (RRSP)	(5,000)	(9,000)	(11,000)

Required: For each case, calculate Janes 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.