On January 1, 2008, Collins Company leased a warehouse to Cuthbert under an operating lease for tenyears at $80,000 per year, payable the first day of each lease year. Collins paid $36,000 to a real estatebroker as a finder's fee. The warehouse is depreciated at $20,000 per year. During 2008, Collins in-curred insurance and property tax expense totaling $15,000. Collins' net rental income for 2008 shouldbea.$9,000.b.$41,400.c.$44,000.d.$45,000.