A business had the following undepreciated capital cost balances at December 31, 2018:

Class 1 $200,000

Class 12 $0

During 2019, the business had the following asset transactions

• the only asset sold for $199,500 (original cost $300,000
• computer software was purchased for $300
• some small tools in class 12 were sold for $1,300 (the original cost of these tools was $2,000)

For the year ended December 31, 2019, what is the increase or decrease to business income for tax purposes resulting from the above information?