In March, 2016, Judy Jamison acquired a four-unit apartment building, for $950,000. Of this total, it is estimated that the land on which the building is situated is worth $320,000. The units in the apartment are similar in size and, for purposes of allocation to a CCA class, the property is considered to be a single asset. Two of the units will be rented on a furnished basis. Consequently, in 2016, Judy Jamison acquired furniture at a cost of $70,000. All of the units were rented for the remainder of the year. For 2016, the units generated rents of $95,000 and expenses, other than CCA, of $43,000 were incurred. In January, 2017, the tenants in both of the furnished units terminated their leases and moved out. Because Judy Jamison was unable to find tenants who were interested in furnished units, the two units remained empty for 4 months. Given this situation, Judy Jamison sold all of the furniture for $53,000. During 2017, the units generated rents of $70,000. Expenses for the year, other than CCA, totaled $46,000. Judy Jamison deducted the maximum CCA allowable in both 2016 and 2017. Required: Calculate the Net Rental Income for each of the two years 2016 and 2017. Also, determine Judy Jamisons UCC balances on January 1, 2018. Include in your solution any tax consequences associated with the sale of the furniture.