You are provided with the following amounts for Susan Kim for the current year: Wages (ITA 5) = $5,000 Interest income (ITA 12) = $3,000 Taxable amount of dividends (ITA 12) = $1,320 Taxable capital gains (ITA 38 to 55) = $5,600 Allowable capital losses (ITA 38 to 55) = $7,000 Spousal support payments (allowed pursuant to ITA 60) = $11,000 Net business loss (ITA 9 to 37) = $24,000 Based on the above, the net income reported by Susan Kim pursuant to ITA 3 for the current year is: Choose the correct answer. O A. (29,700) OB. Nil OC. (24,000) OD. (53,100)