The following four cases make different assumptions for the current year with respect to the amounts of income and deductions of Justin Moormeier. Case A: Employment Income

$$73,400$Income $($Loss$)$ From Business

$(14,500)$ Interest Income $($Loss$)$

$7,900$ Taxable Capital Gains

$42,700$

Allowable Capital Losses

$(18,900)$ Subdivision e Deductions $(5,700)$

Case B: Employment Income $41,000$ Income $($Loss$)$ From Business $(4,900)$

Interest Income $($Loss$)5,600$

Taxable Capital Gains $7,950$

Allowable Capital Losses $(11,300)$ Subdivision e Deductions $(2,850)$ Case C: Employment Income $89,900$ Income $($Loss$)$ From Business $(112,500)$ Interest Income $($Loss$)5,600$ Taxable Capital Gains $24,400$ Allowable Capital Losses $(20,800)$

Subdivision e Deductions $(22,900)$ Case D: Employment Income $34,600$ Income $($Loss$)$ From Business $(47,600)$ Interest Income $($Loss$)(20,500)$ Taxable Capital Gains $24,900$ Allowable Capital Losses $(26,100)$ Subdivision e Deductions $(6,650)$ For each$$ case, calculate Mr$.$ Moormeier's net income. Indicate the amount and type of any loss carryovers that would be available at the end of the current$$ year, or state that there are no$$ current$-$year loss carryovers