An individual sold two lots of land, each with fair market value $($fmv$)$ of $$30,000$ and an adjusted cost base $($ACB$)$ of $$25,000.$ Lot #$1$ was sold to a related corporation for $$40,000$ and Lot #$2$ to the spouse for $$15,000.$ No tax election was filled for either sale. What amount $($s$)$ would be included in the individual$$s net income?