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art aubrey owns and operates an apartment building.  During 2015, he received the following:
Payment on 6/1/15 for 12 months of advance rent                             $4,800
Monthly rent payments                                                                            $43,200
Security Deposits to be returned to tenants at end of lease              $3,000
Payments for cancelling a lease                                                              $400.00
Deductible maintenance rental expenses paid by tenants                 $600

What is Art’s gross rental income?

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