Ryan owns a house which he lets to a tenant. Rent is payable monthly in advance on

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Ryan owns a house which he lets to a tenant. Rent is payable monthly in advance on the first day of each month. The rent was £600 per month until 1 January 2021, when it was increased to £650. All rent due during 2020-21 was paid by the tenant on the due date except that the rent due on 1 April 2021 was not paid until 7 April 2021.

Ryan's only property expenditure in 2020-21 was mortgage interest of £3,200. Compute his property income for the year (assuming that he does not elect for the accruals basis).

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