on january 1 of the current year, wren co. leased a building to brill under an operating lease for ten years at $50,000 per year, payable the first day of each lease year. wren paid $15,000 to a real estate broker as a finder's fee. the building is depreciated $12,000 per year. for the year, wren incurred insurance and property tax expense totaling $9,000. wren's net rental income for the year should be