Lois Price acquired a residential rental property in 2015 for $220,000, of which $30,000 is allocated to the land and $190,000 to the building. The UCC of the building on January 1, 2023 is $174,200. On August 28, 2023, the property is sold for $655,000. At this time, the value of the land is $130,000 and the value of the building is $525,000. On December 1, 2023, Lois also acquires a new, residential rental property at a cost of $800,000, of which $250,000 is allocated to the land and $550,000 is allocated to the building. Gross rental income from all properties is $95,000 during 2023, and the cost of maintenance, property tax, and mortgage interest for all properties is $105,400. Calculate net rental income for Lois. Round your final answer to the nearest $.