The following two cases make different assumptions with respect to the amount of income and deductions of Mr. Ge got the current taxation year.

CASE A

Employment income $33,600

Income (loss) from business (36,000)

Income from property 20,800

Taxable capital gains 42,000

Allowable capital losses (53,000)

Subdivision E deductions (spousal support) (5,800)

CASE B

Employment income $18,500

Income (loss) from business (38,200)

Income from property 15,000

Taxable capital gains 9,000

Allowable capital losses (11,000)

Subdivision E deductions (spousal support) (1,500)

For both cases, calculate Ges purposes (Division B income). Indicate the amount and type of any loss carry over that would be available at the end of the current year, or state that no carry overs are available.