10. Mr. Nagaraj has the following house properties:House No. 1Occupied for his own residence. Municipal value Rs.10,000; Municipal taxes paidRs. 2,000; Fire insurance paid Rs.50; Interest on loan for construction paid Rs.3,500and due but not paid during the previous year Rs.3,500.House No.2Let out for residence. Municipal value Rs.4,000, Actual Rent is Rs.6,000; Municipaltaxes paid Rs.800; Capital charge paid Rs.1,000.House No. 3 (with two independent equal units)Municipal value Rs.15,000; Municipal taxes at 20% of municipal value paid by thetenant; one unit of the property is occupied by Mr. Nagaraj for own profession andother unit is let out for business on which rent received is Rs.1,200 pm. The houseis constructed on 31.03.2016 on a loan from Dewan Housing Finance Co. Ltd., thede Incidental charges for raising loan are paid in the current previous year Rs.1,500 anda total of Rs.4,200 was paid as interest on loan prior to the previous Year ofcompletion of construction and interest for the current previous year paid Rs.3,900.Other expenses were:Fire insurance Rs.300, ground rent Rs.1,200, collection charges Rs.300 and repairsexpenses Rs.1,000. Mr.Nagaraj recovered R$6,000 unrealized rent for the year2017-18 in respect of let-out unit of third house from a previous tenant. Theamount was allowed as deduction in the earlier previous year.Compute his income from house property for the AY 2020-21.(KSWU B.Com Y Sem 2014)​