You are provided with the following amounts for Luz Henriquez for the current year Net employment income (ITA 5 to 8) = $62,000 Interest income (ITA 12)= $8,200 Taxable amount of dividends = $1,460 Taxable capital gains (ITA 38 to 55) = $5,300 Allowable capital losses (ITA 38 to 55) = $7,300 RRSP deduction (allowed pursuant to ITA 60) = $12,500 Based on the above, the net income reported by Luz Henriquez pursuant to ITA 3 for the current year is Choose the correct answer A $64,460 B. $57.160 C. $59,160 D. $71,760