70 Points) The Excel sheet has a simplified financial spreadsheet based loosely on the BBT center ecently purchased by a firm called Tricera at an entry cap rate of 6.60%. It is also reproduced below. BBT Center Dec Dec Dec 2021 2022 2023 2025 2026 Dec Dec Dec 2024 Rental Revenue $3,406,300 $4,015,000 $5,119,000 $5,798,000 $5,947,000 $6,138,000 Potential Gross Revenue $3,984,000 $4,534,000 $5,629,000 $6,258,000 $6,374,000 $6,558,000 Effective Gross Revenue $3,984,000 $4,534,000 $5,537,000 $6,005,000 $6,123,000 $6,350,000 Net Operating Income $2,309,000 $2,796,000 $2,921,000 $3,226,000 $3,327,000 $3,436,000 Cash Flow Before Debt Service $1,317,000 $449,000 $1,635,000 $3,045,000 $3,157,000 $3,337,000 a. Potential Gross Revenue exceeds Rental Revenue each year. Explain two reasons this might occur in the type of property the BBT Center is. 70 Points) The Excel sheet has a simplified financial spreadsheet based loosely on the BBT center ecently purchased by a firm called Tricera at an entry cap rate of 6.60%. It is also reproduced below. BBT Center Dec Dec Dec 2021 2022 2023 2025 2026 Dec Dec Dec 2024 Rental Revenue $3,406,300 $4,015,000 $5,119,000 $5,798,000 $5,947,000 $6,138,000 Potential Gross Revenue $3,984,000 $4,534,000 $5,629,000 $6,258,000 $6,374,000 $6,558,000 Effective Gross Revenue $3,984,000 $4,534,000 $5,537,000 $6,005,000 $6,123,000 $6,350,000 Net Operating Income $2,309,000 $2,796,000 $2,921,000 $3,226,000 $3,327,000 $3,436,000 Cash Flow Before Debt Service $1,317,000 $449,000 $1,635,000 $3,045,000 $3,157,000 $3,337,000 a. Potential Gross Revenue exceeds Rental Revenue each year. Explain two reasons this might occur in the type of property the BBT Center is