John’s Co has 15,000 dividends, 80,000 in rents, and a 25,000 long-term capital gain during the taxable year. It paid its shareholders 6,000 in dividends during the year. Deductions for depreciation, interest, and taxes allocable to rents total 20,000 John’s Co made capital improvements to the rental property totaling 56,000. Determining John’s Co. OGi and AOGI. Does John’s Co Satisfy the income test?