Problem 1: Rental Income During 2020, Ms. Jessica Roberts owns two residential rental properties. Information on these properties is as follows: 124 Glengarry 436 Rankin Avenue Avenue CCA Class 3 1 Capital Cost Of Building $827,000 $947,000 January 1, 2020 UCC $563,086 Nil Rental receipts and expenses, not including CCA, for year ending December 31, 2020 are as follows: 124 Glengarry 436 Rankin Avenue Avenue Rental Receipts $50,400 $63,600 Property Taxes. -12400 ( 14,205) Interest Charges 124.009) ( 41,300) Other Expenses (Not Including CCA) L-5,400) ( 3,600) Net Rental Income (Loss) Before CCA $ 8.600 $4.495 Other Information: 1. During 2020, Ms. Roberts spent $63,000 on improvements to the property at 124 Glengarry Avenue. While none of the changes were required, the tenant insisted on the changes before he was prepared to renew his lease. These improvements will also enhance the value of this property. 2. The building at 436 Rankin Avenue was acquired during 2020 for $1,147,000, including an estimated value for the land of $200,000. Required: Calculate Ms. Robert's minimum net rental income for 2020. You should provide a separate CCA calculation for each property and specify how much CCA should be taken for each building