Pavolia Inc. is a restaurant that specializes in turkey burgers. The company is 100% owned by the owner-manager, Anna. In addition to the restaurant, the company also owns a small rental property that they rent out to several residential customers. The rental property is mostly managed passively. All income is earned in Canada. In the 2023 tax year, the company's Division B income is correctly computed as follows: Business income, net of expenses (Note 1) $180,000 Rental Income, net of expenses (Note 2) $50,000 Division B Income $230,000 Notes to the income statement: (1) The restaurant earned sales revenue of $400,000. Expenses include $120,000 in Cost of Goods Sold, $40,000 of CCA, $20,000 of salaries, $20,000 of meals