In Metropolitan Holding Co. v. Board of Review, 173 Wis. 2d 626, 495 N.W.2d 314 (1993), the issue was whether the actual rents and expenses of federally financed housing must be considered when using the income method, rather than hypothetical rents and expenses of comparable apartments not subject to federal restrictions. The court held they must be. Metropolitan, 173 Wis. 2d at 631.