Continuing from Week $1,$ in the current tax year, BJS$,$ LLC rented land and a building, which housed computers and other related equipment for use in its business operations from WADA, Inc. WADA, Inc. is a $501($c$)(3)$ organization that provides counseling services for victims of domestic abuse. The rental agreement between BJS$,$ LLC and WADA, Inc. states that $$13,000$ is the rent per annum for the computers and other related equipment. This was the only rental that BJS$,$ LLC had in this tax year.

In this tax year, WADA, Inc. has $$275,000$ of unrelated business income excluding any rental income received. Charitable contributions made by WADA, Inc. associated to unrelated trade or businesses are $$15,000$ and contributions not associated to unrelated trade or businesses are $$10,000$ for the current tax year.

Tasks:

Calculate the unrelated business taxable income for WADA, Inc. for the current tax year using the information above.

Describe how you came to your calculations.

Analyze the implications for WADA based on your calculations.