Question $14(18$ points$)$

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Ms$.$ Gold has been investing in real estate for almost half a century. On January $1,2022,$ she owned four rental properties and the relevant facts on these properties are as follows:

$112$ Bay Street This is a Class $3$ building that has a capital cost of $$850,000.$ Its UCC at the beginning of the year was $$627,000.$ During the year, it generated rent of $$81,000$ and incurred property taxes of $$10,500,$ interest charges of $$13,000,$ and other expenses $($excluding CCA$)$ of $$17,500.$

$2022$ Richmond Road This is a Class $3$ building that had a capital cost of $$45,000.$ It was sold on June $1.$ For CCA purposes, it was included in the same Class $3$ pool as $2024$ Richmond Road. Of the sale proceeds, $$58,000$ was allocated to the building. From January $1$ to May $31,$ the building generated rent of $$10,000$ and incurred property taxes of $$3,600,$ interest charges of $$1,100,$ and other expenses $($excluding CCA$)$ of $$1,500.$ This property contained furniture that Ms$.$ Gold had acquired at a cost of $$6,000.$ On January $1,2022,$ this furniture had a UCC balance of $$3,500.$ It was sold at the same time as the rental property. The proceeds of the furniture sale were $$2,300.$

$2024$ Richmond Road This is a Class $3$ building that has a capital cost of $$45,000.$ At the beginning of the year, the UCC of the Class $3$ pool, which included both $2022$ Richmond Road and $2024$ Richmond Road, was $$61,000.$ During the year, it generated rent of $$24,000$ and incurred property taxes of $$7,750,$ interest charges of $$1,800,$ and other expenses $($excluding CCA$)$ of $$3,600.$

$16$ Booth Street This Class $1$ building has a capital cost of $$418,000.$ Its UCC at the beginning of the year was $$383,000.$ During the year, the unit generated rent of $$18,000$ and incurred property taxes of $$6,500,$ interest charges of $$10,800,$ and other expenses $($excluding CCA$)$ of $$4,400.$

Required:

Calculate Ms$.$ Gold's net rental income for $2022.$ You should provide a separate calculation for each property. Specify how much CCA should be taken for each building. $(18$ marks$)$