Property #1: Alex Bodvin acquires a residential rental property on June 1, 2019 at a total cost of $423,000. Of this total, $132,000 can be allocated to the value of the land. He immediately spends $42,000 to make major improvements to the property. Rent for the year total $32,000, while rental expenses other than CCA total $27,500. The rental expenses are made up of the following:

Mortgage Interest ($9,825), Property taxes ($4,250), Utilities ($5,850), Repairs and maintenance ($4,525), Insurance ($2,050), and Advertising ($1,000)

Property # 2: Alexs second rental property has been held for many years and had an original cost of $24,000, of which $18,000 was allocated to the building and $6,000 was allocated to the land on which it was situated. It is in a single Class 1 (4% CCA rate) with a January 1, 2019 UCC balance of $10,500. At the beginning of 2019, the property was sold for $73,000, with $55,000 being allocated to the building and $18,000 to the land. Rent for the year total $6,000, while rental expenses other than CCA total $1,775. The rental expenses are made up of the following:

Mortgage Interest ($525), Property taxes ($250), Utilities ($850) and Insurance ($150).

Property # 3: Alexs third rental property has been held for many years and had an original cost of $144,000, of which $102,000 was allocated to the building and $42,000 was allocated to the land on which it was situated. It is in a single Class 1 (4% CCA rate) with a January 1, 2019 UCC balance of $82,500. In the middle of the year, the property was sold for $95,000, with $75,000 being allocated to the building and $20,000 to the land. Rent for the year total $30,000, while rental expenses other than CCA total $15,775. The rental expenses are made up of the following:

Mortgage Interest ($3,150), Property taxes ($2,250), Utilities ($5,100), Repairs and maintenance ($4,375) and Insurance ($900).

Required: Calculate Alex Bodvins minimum net rental income for 2019. You should provide a separate CCA calculation for each property and specify how much CCA should be taken for each building. Complete the T776 form listing all the properties on the same form. In addition to the minimum net rental income, what is the Taxable Capital Gain and Allowable Capital Loss.

For farther information, you need "T776 Form 3" I have tried to attached form but it is not allowed me to upload.