G/C received 12000 rental income in december 2016 related to january 2017 rental of their...

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Accounting

G/C received 12000 rental income in december 2016 related to january 2017 rental of their building , no other transaction was recorded in both 2016 and 2017 , tax rate is 30%.

show the current tax for the transaction for 2016 and 2017

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