In 2022, William Barker, who is single, earned the following income and incurred the following losses: employment income – $16,000; business loss – $4,000; taxable capital gains – $7,000; property income (interest) – $18,000; allowable capital loss from the sale of shares of public corporations – $9,000; allowable capital loss from the sale of shares of a Canadian controlled private corporation that qualifies as a small business corporation — $2,000. 

At the end of 2021, William had unused net capital losses of $16,000 and unused noncapital losses of $37,000. William does not want to pay any federal tax in 2022. For 2022, William is entitled to a deduction for CPP enhanced contributions of $94, the basic personal tax credit, the Canada employment credit, and a CPP/EI credit of $872. 

Required: 

Assuming William’s wishes are met, what is the maximum amount of non-capital losses remaining for carry-forward after 2022?