Anna Osinski acquired a townhouse unit in $2020$ for $$132,000($land $$10,000,$ building $$122,000).$ She bought the unit in order to rent

it$.$ By the end of $2022,$ the undepreciated capital cost of the building was $$113,900.$ In August $2023,$ Anna decided to live in the unit

herself. At that time, similar townhouses were selling for $$149,600($land $$13,200,$ building $$136,400).$ Prior to August, her $2023$ net

rental income before capital cost allowance was $$1,100.$

In September $2023,$ Anna purchased, for rental purposes, a residential condominium unit for $$159,500($land $$16,500,$ building

$$143,000).$ Between September and the end of the taxation year, the condo earned net rentals of $$1,000$ before capital cost

allowance.

Required:

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