You are provided with the following amounts for Wendy Riley for the current year: - Net employment income (ITA 5 to 8 ) \\( =\\$ 45,000 \\) - Interest income (ITA 12) \\( =\\$ 5,400 \\) - Taxable amount of dividends (ITA 12) \\( =\\$ 2,700 \\) - Taxable capital gains (ITA 38 to 55 ) \\( =\\$ 4,500 \\) - Allowable capital losses (ITA 38 to 55 ) \\( =\\$ 5,500 \\) - Interest expense (bank loan for investment purposes) \\( =\\$ 4,500 \\) - Investment counsel fees \\( =\\$ 100 \\) - RRSP deduction (allowed pursuant to ITA 60) \\( =\\$ 8,500 \\) Based on the above, the \"net property income\" reported by Wendy Riley pursuant to ITA 3(a) for the current year is: Choose the correct answer. A. \\( \\$ 8,100 \\) B. \\( \\$ 43,460 \\) C. \\( \\$ 3,500 \\) D. \\( \\$ 7,100 \\)