In 2022, Ms. Alice Becker owns four single family residential rental properties. Relevant informa- tion on these properties is as follows: CCA class Capital cost of building January 1, 2022, UCC 2022, are as follows: 26 Hart Street 32 Barton Boulevard 14 Mark Avenue 96 Flagler Street 1 1 3 1 $1,180,000 Nil $307,500 266,250 $1,033,750 703,250 $570,000 514,800 Rental revenues and expenses, not including CCA, for the taxation year ending December 31, 26 Hart Street 32 Barton 14 Mark 96 Flagler Boulevard Avenue Street Rental revenues Property taxes $79,500 (17,756) $16,000 (12,113) $63,000 $46,500 ( 15,500) Interest expenses (51,625) ( 5,250) ( 30,000) (18,550) (12,750) Other expenses (not including CCA) ( 4,500) (1,375) ( 6,750) ( 10,500) Rental income (loss) before CCA $ 5,619 ($ 2,738) $10,750 $ 4,700 Other Information: 1. The property at 26 Hart Street was purchased in 2022 for $1,180,000. 2. The property at 32 Barton Boulevard was sold in 2022 for $231,000. Ms. Becker had furnished this property several years ago at a cost of $28,750. The UCC for the class 8 properties was $4,498 on January 1, 2022. Given the condition of the furnishings, they were simply given to the former tenants, who agreed to take them when they moved out. 3. In 2022, Ms. Becker spent $78,750 on capital improvements to the property at 14 Mark Avenue. While none of the changes were required, the incoming tenant insisted on the changes before agreeing to the lease. These improvements will enhance the value of this property. 4. The building at 96 Flagler Street was sold in 2022 for $653,000. Required: Calculate Ms. Becker's minimum rental income for 2022. You should provide a sepa- rate CCA calculation for each property and specify how much CCA should be claimed for each building. Include in your solution any income tax consequences associated with the sale of the two buildings and the furniture. Assume that the rental activity is not a business and that the property values and costs shown are for the building only.