Ms$.$ Sheela Horne purchases a residential rental property in September $2023$ for $$685,000.$ Of this total, $$142,000$ is paid for the land and $$543,000$ is paid for the building. She immediately spends $$35,000$ to make major improvements to the building. Gross rents for $2023$ are $$17,200,$ while rental expenses other than CCA total $$15,100.$ This is the only rental property owned by Ms$.$ Horne.

Determine the net rental income before CCA.

Determine the maximum CCA available to claim before considering rental income in $2023.$

Determine Ms$.$ Horne's minimum rental income for the year.