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Kind, Inc., an exempt organization, leases land, a building, and factory equipment to Shirts, Inc. Shirts is a taxable entity that manufactures shirts for distribution

Kind, Inc., an exempt organization, leases land, a building, and factory equipment to Shirts, Inc. Shirts is a taxable entity that manufactures shirts for distribution through its factory outlet stores. The rent income and the related expenses for Kind are as follows:

Rent Income Rent Expenses

Land and building $100,000 $20,000

Factory equipment 125,000 50,000

The amount of Kind's unrelated business income is ______?

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