Germaine DePruis, a single taxpayer with taxable income of $640,000 excluding the below transactions, realized the following property transactions in 2023:

	Date	Date	Purchase	Accum.	Sales
Asset	Acquired	Disposed	Price	Depreciation	Price
Investment Land	12/14/05	1/29/23	$62,000	n/a	$138,000
Farm Tractor	6/14/18	9/12/23	$82,000	$67,000	$27,000
Alphie Stock	1/8/23	12/24/23	$70,000	n/a	$62,000
Collectible Truck	1/1/00	11/18/23	$25,000	n/a	$41,000
Apartment Building	6/1/12	10/4/23	$1,025,000	$355,000	$2,100,000

Germaine has an Unrecaptured Sec. 1231 loss of $14,000 remaining from 2021.

Required: Provide the net tax increase or (savings) from the above transactions for 2023. SHOW YOUR WORK

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