Mr. Provident is a salaried employee who invests in small residential rental properties. He bought Property 1 last year and at the beginning of this year the undepreciated capital cost balances for that property were as follows:ITR: 1100Class 1  brick building$948,000Class 8  furniture and fixtures125,000This year he bought Property 2 for $850,000 including land valued at $292,500. The net income before capital cost allowance for each property this year was?