Other Information:

The property at $26$ Hart Street was purchased in $2022$ for $$1,180,000.$

The property at $32$ Barton Boulevard was sold in $2022$ for $$231,000.$

Ms$.$ Becker had furnished this property several years ago at a cost of $$28,750.$ The UCC for

the class $8$ properties was $$4,498$ on January $1,2022.$ Given the condition of the furnishings,

they were simply given to the former tenants, who agreed to take them when they moved

out.

In $2022,$ Ms$.$ Becker spent $$78,750$ on capital improvements to the property at $14$ Mark Avenue.

While none of the changes were required, the incoming tenant insisted on the changes before

agreeing to the lease. These improvements will enhance the value of this property.

The building at $96$ Flagler Street was sold in $2022$ for $$653,000.$

Required: Calculate Ms$.$ Becker's minimum rental income for $2022.$ You should provide a sepa$-$

rate CCA calculation for each property and specify how much CCA should be claimed for each

building. Include in your solution any income tax consequences associated with the sale of the two

buildings and the furniture. Assume that the rental activity is not a business and that the property

values and costs shown are for the building only.