B purchased two parcels of land in $2016$ for $$60,000$ each. Parcel $1$ was purchased to hold until its value increased and then offered for sale. Parcel $2$ was purchased to build a rental property and collect rents over time. In $2022$ parcel $1$ was sold for $$50,000$ and parcel $2$ was sold for $$100,000$ as part of the rental property sale. Determine the amount that B$\text{'}$s net income for tax purposes will increase in $2022.$

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