Anna Osinski acquired a townhouse unit in 2017 for $120,000 (land $10,000, building $110,000). She bought the unit in order to rent it. By the end of 2019, the undepreciated capital cost of the building was $103,500. In August 2020, 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 2020 net rental income before capital cost allowance was $1,000.

In September 2020, 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 Annas 2020 net income for tax purposes as a result of the above activity.