Mr$.$ Taylor bought a large triplex on February $1,2022$ for a total cost of $$345,000.$ Of this amount, it is estimated that $$255,000$ is attributable to the building and $$90,000$ to the land. The three rental units in the triplex are identical in size and features and, for purposes of allocation to a CCA class, the property is considered to be a single property.At a bankruptcy sale in February, $2022,$ Mr$.$ Taylor purchased furniture and appliances for one of the units at a total cost of $$12,800.$Early in February, $2022,$ all three units were rented. In $2022,$ Mr$.$ Taylor's triplex generated rents of $$36,000$ and incurred expenses, other than CCA, of $$10,900.$In May of $2023,$ the tenants in the furnished unit moved out and purchased all the furniture and appliances from Mr$.$Taylor for $$7,840.$ In $2023,$ Mr$.$ Taylor's triplex generated rents of $$28,400$ and incurred expenses, other than CCA, of $$18,180.$Mr$.$ Taylor claims the maximum CCA allowable in both $2022$ and $2023.$Required:Calculate the rental income for each of $2022$ and $2023.$Also, determine the UCC balances on January $1,2024.$Include in your solution any income tax consequences associated with the sale of the furniture and appliances.Ignore immediate expensing$-$