B purchased two parcels of land in 20X4 for $70,000 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 20X9 parcel 1 was sold for $60,000 and parcel 2 was sold for $100,000 as part of the rental property sale. Determine the amount that Bs net income for tax purposes will increase in 20X9.