You are provided with the following amounts for Janet Mattera for the current year: Net employment income (ITA 5 to 8) = $58,000 Interest income (ITA 12) = $7,600 Taxable amount of dividends = $1,340 Taxable capital gains (ITA 38 to 55) = $5,600 Allowable capital losses (ITA 38 to 55) = $7,600 RRSP deduction (allowed pursuant to ITA 60) = $15,000 Based on the above, the net income reported by Janet Mattera pursuant to ITA 3 for the current year is