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!