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		$40,000
Factory equipment	125,000		25,000

a. The amount of Kind's unrelated business income is $.

b. Assume instead that Kind's rent income and expenses are recorded 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 $.