Anna Osinski acquired a townhouse unit in 2019 for $159,700 (land $10,000, building $149,700). She bought the unit in order to rent it. By the end of 2021, the undepreciated capital cost of the building was $137,800. In August 2022, Anna decided to live in the unit herself. At that time, similar townhouses were selling for $181,100 (land $16,000, building $165,100). Prior to August, her 2022 net rental income before capital cost allowance was $1,300.

In September 2022, Anna purchased, for rental purposes, a residential condominium unit for $193,100 (land $20,000, building $173,100). Between September and the end of the taxation year, the condo earned net rentals of $1,200 before capital cost allowance.

Required: Determine the Change to Annas 2022 net income for tax purposes as a result of the above activity.