Assignment Problem One - 13 (Net Income For Tax Purposes - Four Cases) The following four Cases make different assumptions with respect to the amounts of income and deductions of Frank Denham for the current year: Case A Case B Case C Case D Employment Income $58,200 $82,600 $46,700 $33,400 Income (Loss) From Business ( 12,300) ( 8,400) ( 62,300) ( 46,200) Rental Income (Loss) 5.400 12,200 2.600 ( 18,300) Taxable Capital Gains 31.600 15,600 11.600 23,100 Allowable Capital Losses ( 12,400) ( 23,400) ( 10,700) ( 24,700) Subdivision e Deductions 4,100) ( 5,400) ( 11,600) ( 5,600) Required For each Case, calculate Mr. Denham's Net Income For Tax Purposes (Division B income). Indicate the amount and type of any loss carry overs that would be available at the end of the current year, or state that no carry overs are available