You are provided with the following amounts for Janet Mattera for the current year:

View the amounts for the current year.

Based on the above, what is the "net property income" reported by Janet Mattera pursuant to ITA $3($a$)$ for the current year?

A$.$ $$7,420$

B$.$ $$56,440$

C$.$ $$8,620$

D$.$ $$5,180$

Amounts for Current Year

Net employment income $($ITA $5$ to $8)=$$$58,000$

Interest income $($ITA $12)=$$$6,000$

Taxable amount of dividends $($ITA $12)=$ $$2,620$

Taxable capital gains $($ITA $38$ to $55)=$$$2,980$

Allowable capital losses $($ITA $38$ to $55)=$ $$4,180$

Interest expense $($bank loan for investment purposes$)=$$$2,980$

Investment counsel fees $=$$$460$

RRSP deduction $($allowed pursuant to ITA $60)=$$$7,700$