Mr. Taylor bought a large triplex on February 1, 2015 for a total cost of $345,000. Di" this arnount, it is estimated that $255,000 should be allocated to the building and $00,000 to the land on which it is located. The three rental units in the triplex are identical in size and features and, for purposes of allocation to a ECAclass, the property is considered to be a single unit At a banknrptcy sale in February, 2015, Mr: Taylor purchased furniture and appliances for one of the units at a total cost of $12,500. Early in February, 2015, all three units were rented. For 2015, Mr. Taylor's triplex generated rents of $25,000 and incurred expenses, other than (IA, of $10,500. In May, 2010, the tenants in the furnished unit moved out and purchased all the furniture and appliances from Mr. Taylor for $10,400. For 2015, Mr. Taylor's triplex generated rents of $20,400 and incurred expenses, other than (IA, of $13,100. Mr. Taylor deducts the rnaxirntun CCA allowable in both years. Required: Calculate the Net Rental Income for each of the two years 2015 and 2015. Also, deterrnine his UCC balances on January 1, 2012. Include in your solution any tax consequences associated with the sale of the furniture and appliances