A building will be constructed in five years. The yearly construction expenditures during these five years are expected to be $400,000 per year. The building's life is 40 years after the end of construction. The yearly net rental income during these 40 years is anticipated to be $200,000. Assuming an interest rate of 10% in the first 20 years (including 5 years of construction time and 15 years of the building's life) and an interest rate of 12% in the remaining 25 years of the building's life, calculate the future equivalent of incomes and expenditures at the end of its life.