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Question 4 of 9 10 Points In the current year, Phillip Hard earned the following income: - Employment income $80,000 - Property income 2,000 - Gains: - Shares of Corporation X $12,000 - Personal-use property 7,000 - Listed personal property 1,600 20,600 - Losses: - Shares of Corporation Y (15,000) - Shares of small business corporation (4,000) - Listed personal property (300)(19,300) $83,300 Determine net income in accordance with the aggregating formula in Section 3 of the ITA. Assume Other deductions total $1,000. Answer with text and/or atrachments: At the end of 2021, Fred Hicks owned two residential rental properties. Rental property 1 cost $125,000 (land - $50,000; building - $75,000 ) and at the close of 2020 had a UCC of $64,000. Rental property 2 was acquired in 2021 for $210,000 (land $80,000; building $130,000 ). Revenue and expenses for the rental properties during the year were as follows Property 1 Property 2 Total Revenue \$13,200 \$4,500 \$17,700 Expenses: Mortgage interest (0)(3,000)(3,000) Repairs \& maintenance (5,000)(0)(5,000) Property tax (3,100)(1,000)(4,100) Insurance (500)(200)(700) (8,600)(4,200)(12,800) income S 4,600S300S4,900 Determine the maximum CCA deduction for the rental properties for 2021. For capital cost allowance purposes buildings 1 and 2 are pooled together because their cost is less than $50,000. Buildings #3 and #4 fall into separate pools. Answer with text and/or attachments