Rover Co$.$ began operations two years ago $($Year $1)$ and recognized $$37,000$ in business income and $$1,000$ in taxable capital gains that year. Last year $($Year $2)$ the company incurred a business loss of $$25,000,$ a taxable capital gain of $$2,000,$ and an allowable capital loss of $$5,000.$ During the current year $($Year $3)$ business income was $$50,000,$ taxable capital gains were $$4,000,$ and the company received $$10,000$ in dividends from a taxable Canadian corporation. Rover Co$.$ utilizes any unused losses in the earliest years possible. Which of the following taxable incomes are correct after all carry$-$over adjustments have been made?

Multiple Choice

Year $1$: $$13,000$; Year $2$: $$0$; Year $3$: $$61,000$

Year $1$: $$38,000$; Year $2$: $($$$28,000)$; Year $3$: $$64,000$

Year $1$: $$12,000$; Year $2$: $$0$; Year $3$: $$52,000$

Year $1$: $$37,000$; Year $2$: $$0$; Year $3$: $$27,000$