Gretel purchased her first rental property last year with a total building cost of $70,000 and land cost of $30,000. This year she purchased another rental property with a building cost of $65,000 and land cost of $40,000. Which of the following rules should she be aware of when calculating net rental income? Question 22 options: a) Rental properties that cost greater than $50,000 must each go into a separate class. b) Rental properties that cost greater than $36,000 are limited to the first $36,000 added to the CCA class. c) If used in the same type of rental operation, the two properties must be added to the same CCA class. d) If the rental properties are residential, the CCA rate is 6%