Part 4: M. Dodge purchased a duplex on January 15, 2020 for $300,000. It is estimated $200,000 is attributable to building. The two units are identical in size, for purposes of CCA class, the property is considered to be a single unit. Note the following: January, 2020, purchased furniture and appliances for one of the units at a total cost of $10,000. For 2020, both units were rented, rental revenue was $30,000 and incurred expenses, other than CCA, of $9,000. In September, 2021, the tenants moved out and purchased all the furniture and appliances for 8,000. deducts the maximum. Calculate the rental income for 2020. Also, determine the UCC balances on January 1, 2022. Include in your solution any income tax consequences associated with the sale of the furniture and appliances