4.A business acquires a rental property several years ago for $562,000, with $100,000 of this amount being the estimated value of the land.At the beginning of the current year the UCC for the property is $374,567.During the current year, the property is sold for $843,000, with $262,000 of this amount being allocated to the land.Please calculate the impact to net income tax purposes for the transaction. (4 marks)