Jane Quinn owned an apple orchard for 20 years. During that time, she had cultivated a unique brand of apple that was popular with health food fans. Toward the end of the 2022 growing season, Jane became seriously ill and put the orchard up for sale. Jane’s neighbour agreed to purchase the entire orchard for $250,000. It upset Jane to have to sell at that time of year because the year’s crop was of high quality and in three weeks would have been ripe for picking. What types of property might have been included in the total purchase price of $250,000? For tax purposes, what types of income might have been generated from the sale of the orchard? Explain your answer.