During 2019, Ms. Jessica Roberts owns four residential rental properties.Information on these properties is as follows:

124 Glengarry 4251 Oak 1322 Curry 436 Rankin

Avenue Street Avenue Avenue

CCA Class3 1 1 1

Capital Cost Of Building$827,000 $456,000 $246,000 $947,000

January 1, 2019 UCC$563,086 $411,845 $213,018 Nil

Rental receipts and expenses, not including CCA, for year ending December 31, 2019 are as follows:

124 Glengarry 4251 Oak 1322 Curry 436 Rankin

Avenue Street Avenue Avenue

Rental Receipts$50,400 $37,200 $12,800 $63,600

Property Taxes( 12,400)( 6,840)(9,690)( 14,205)

Interest Charges( 24,000)( 10,200)(4,200)( 41,300)

Other Expenses

(Not Including CCA)(5,400)(8,400)(1,100)(3,600)

Net Rental Income (Loss)

Before CCA$ 8,600 $11,760 ($ 2,190)$ 4,495

Other Information:

1.During 2019, Ms. Roberts spent $63,000 on improvements to the property at 124 Glengarry Avenue.While none of the changes were required, the tenant insisted on the changes before he was prepared to renew his lease.These improvements will also enhance the value of this property.

2.The building at 4251 Oak Street was sold during 2019 for $523,000.At this time, the value of the land on which the building was situated was equal to its adjusted cost base.

3.The building at 1322 Curry Avenue was sold during 2019 for $185,000.At this time, the value of the land on which the building was situated was equal to its adjusted cost base.

Ms. Roberts had furnished this property several years ago at a cost of $23,000.The UCC for these Class 8 assets was $3,598 on January 1, 2019.Given the condition of the furnishings, they were simply given to the former tenants who agreed to take them when they moved out.

4.The building at 436 Rankin Avenue was acquired during 2019 for $1,147,000, including an estimated value for the land of $200,000.

Required:Calculate Ms. Robert's minimum net rental income for 2019.You should provide a separate CCA calculation for each property and specify how much CCA should be taken for each building.Include in your solution any tax consequences associated with the sale of the two buildings and the disposition of the furniture.