Using the ordering rules, calculate Net Income for Tax Purposes (Division B income) RRSP contributions Rents collected Capital loss Employment income Interest earned from GIC Child care costs Business loss Rental expenses Spousal support received Capital gain $2,120 25,600 72,000 38,700 410 3,330 8,075 31,700 16,000 43,000 TA 3(a) ITA 3(b) TA 3(c) ITA 3(d) Net income for tax purposes: Indicate, b and amount any loss carry overs that would be available at the end of the taxation year