QUESTION2.9 (Incomefromrentalproperty)

SmokieRobertsownsatownhousewhichheleasestotenantsand derives rental income.

Thefollowingtransactionsrelatetothe2021/22incomeyear:

• Smokie received receipts totalling $23,000 from his real estate agent. This is a net amount. It comprised gross rent of $25,000 less agent's fees of $2,000.
• Smokie's tenant paid$2,000 asa bondto theRental Bond Board.This is a securitydepositon the propertythatis refundablewhenthe tenantleavesthe propertyin satisfactorycondition.
• On 15July2021, Smokiereceivedan amountof$20 being the tenant's shareoftheleasepreparationfee.
• Smokie received amounts totalling $800 being the tenant'sreimbursementof the usage componentofwaterrates.
• As at 30 June 2022 the tenants owed $1,000 of outstanding rent for the period16 June to 30 June 2022.

Indicateanyamountsfromthesetransactionsthatisassessable income for the 2021/22 income year.