Carol Basque is an experienced lawyer who has not incorporated her professional practice. She operates her practice out of a building which she purchased several years ago for $725,000. Of this total, it is estimated that $175,000 reflects the value of the land. It was a new building when she acquired it, her practice uses 100 percent of the building, and it was allocated to a separate Class 1. On January 1, 2018, the building has a UCC of $447,831.On January 1, 2018 her class 8 UCC is $38,160. Carol leases a 2017 Lexu RX for $914/mo. During 2018, the Lexus is driven 41,000 kilometers, only 3,000 of which were for personal use. The operating costs for the year were $6,150. Other asset acquisitions during 2018 are as follows:New Computer     $1,250Applications Software 1,475Other 2018 costs of operating her business, determined on an accrual basis, are as follows:Building Operating Costs         $27,300Payments To Assistants (Note 1)   46,100Miscellaneous Office Costs        13,600Meals With Clients               15,500Note 1: The payments include $25,000 paid to her 17 year old daughter. She works part time during the school year and full time during the summer doing online research for Carol’s practice.During 2018, the revenues of Carol’s practice total $297,800.Required: Calculate the minimum net business income Carol would include in her 2018 personal income tax return. In preparing your solution, ignore GST and PST implications and her CPP liability.