eBook Print Item Problem 23-30 (b) (LO. 7) Willow, Inc., an exempt organization, reports net unrelated business income of $88,000, excluding any adjustment for rent income received. Willow received net rent income from a storage building of $38,000 and $4,000 from personal property that is housed in the storage building. The lessee is unrelated to Willow. Willow's unrelated business taxable income is $