At the beginning of $2023,$ Amkre Inc. has two properties in class $8.$ The capital cost of each was $$46,000$ and the class $8$ UCC balance at January $1,2023,$ was $$38,970.$ On July $31,2023,$ one of the properties was sold for $$52,600.$ There are no other additions or dispositions for the taxation year ending December $31,2023.$

What is the effect of the disposition on the company's $2023$ income?

Question $1$ options:

a$)$

Capital Gain: $ $6,600$

b$)$

Recapture: $ $7\mathrm{.}030$

c$)$

Business Income: $$13,360$

d$)$

Nil