Furniture Focus Limited provides competitive prices to consumers by using a no-frills approach to displaying its product in large stores surrounded by ample parking. Furniture Focus Limited has excess land that is not currently used in its business. This vacant land is rented to the adjacent automobile dealer who stores new cars on it. For the year ended December 31, 2021, Furniture Focus Limited had the following operating income/expenses: The general and administrative expenses include $30,000 of interest and $5,000 of property taxes on the vacant land rented to the automobile dealer. There are no other expenses connected with this land. Other income includes $10,000 of rental income paid by the automobile dealer. Determine the income tax consequences of the various payments related to the vacant land