Leila Swanson purchased two neighbouring residential properties located on a golf course in the Okanagan region of BC. Both properties were purchase for the purpose of earning rental income. Property A is rented on a nightly basis and is fully furnished while Property B is a long term unfurnished rental property that is currently being rented for $2,200 per month on a 2-year lease ending in October of next year. The total rental revenue for the year for Property A was $55,925. The following information relates to the properties: Both properties were acquired on the same date three years ago and each has an opening UCC balance of $465,000. A new couch costing $3,000 was purchased for property A on January 1. The previous couch had sustained significant wear and tear and had to be disposed of without proceeds. Property A's existing furniture had an opening UCC balance of $35,000. Leila performs the cleaning duties for property A between bookings. Cleaning supplies cost $25 per month. The combined property taxes for the properties were $6,200 and were paid in July. Property A is advertised on various websites and recreational magazines for a cost of $1,200 per year. Utilities totalled $550 per month for both properties. Minor repairs and maintenance totalled $3,750 for the year for the two properties. The properties have a monthly fee of $250 each, paid to the community homeowners association that covers yard and garden maintenance as well as access to the community amenities, such as the fitness centre and tennis courts. Mortgage payments related to the two properties total $3,800 monthly including principal repayments of $2,500. Required: Determine the net rental income or loss that Leila will be required to include in her income for the 2021 taxation year. Show all your calculations. Note: Round all amounts to the nearest dollar and ignore GST and provincial taxes. Show all steps in your calculations, even if the result is zero