You are leasing space under a 10 year lease with the following rent schedule:

• Year 1: $25,000
• Year 2: $30,000
• Year 3: $35,000
• Year 4: $40,000
• Year 5: $45,000
• Year 6: $50,000
• Year 7: $55,000
• Year 8: $60,000
• Year 9: $65,000
• Year 10: $70,000

Calculate the difference between cash rent and straight line rent expense in year 3 and year 7.