Anna Osinski acquired a townhouse unit in 2019 for $132,000 (land $10,000, building $122,000). She bought the unit in order to rent it. By the end of 2021, the undepreciated capital cost of the building was $113,900. In August 2022, 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 2022 net rental income before capital cost allowance was $1,100. In September 2022, 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