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Sofia Ltd prepares accounts to 31 March. On 1 July 2012 it rents out property at a rental of £12,000 per annum, payable twelve months in advance. The company took out a loan to purchase the property, and the accrued amount of interest on the loan for the year is £2,000. Sofia Ltd's property income assessment for the year ended 31 March 2013 is: A. £12,000 B. £7,000 C. £9,000 D. £10,000 |