Anna Osinski acquired a townhouse unit in $2020$ for $$120,000($land $$10,000,$ building $$110,000).$ She bought the unit in order to rent it$.$

By the end of $2022,$ the undepreciated capital cost of the building was $$103,500.$ In August $2023,$ Anna decided to live in the unit

herself. At that time, similar townhouses were selling for $$136,000($land $$12,000,$ building $$124,000).$ Prior to August, her $2023$ net

rental income before capital cost allowance was $$1,000.$

In September $2023,$ Anna purchased, for rental purposes, a residential condominium unit for $$145,000($land $$15,000,$ building

$$130,000.$ Between September and the end of the taxation year, the condo earned net rentals of $$900$ before capital cost allowance.

Required:

Determine the Change to Anna's $2023$ net income for tax purposes as a result of the above activity.

Change to net income