Property Income

Peter acquired two properties on 1 June 2022 for purposes of letting that were first let from 1 July
2022.
Property A is let unfurnished for an annual rental of £4,000 payable quarterly in advance from 1 July
2022. Peter incurred the following expenditure in respect of this property during the period to 5 April
2023:
20 June 2022 Repairs to roof following a storm earlier in the week £1,600
29 June 2022 Insurance for y/end 31/5/22 420
1 February 2023 Repainting exterior 810
Property B is let partly furnished for an annual rental of £5,000, payable quarterly in arrears. The
tenants were late in paying the amount due on 31 March 2023, and this was not received until 15
April 2023. Peter incurred the following expenditure in respect of this property during the period to 5
April 2023:
4 June 2022 Letting expenses paid to agent 40
29 June 2022 Insurance for y/end 31/5/22 585
In addition to the expenses incurred on property B. Peter purchased the following items during the
tax year in June 2022:
In February 2023 Peter sold the fridge and the washing machine for £120 and £100 respectively,
replacing these items with a new fridge freezer costing £500 although the price of the original fridge
was now £350 and a new, but similar model washing machine for £250.
You are required to calculate Peter’s Property Income assessment for the tax year 2022/23.

Hey can you explain how the rent for the second property is calculated. I watched the lectures but unfortunately i couldn’t understand from it. Please explain thank you!