I have a 20 part question and I am stuck on two parts.

1) In 2020, Maxwell constructed a 10-suit apartment block. His primary intention was to build it and sell it to make a profit. He sold the property in 2021 for $800,000, which was $150,000 more than the original land and building cost. He received $80,000 of the proceeds in cash, with the balance due in 5 annual installments beginning in 2022. The property incurred a net rental loss of $7,000 (before amortization)

2) Maxwell sold his summer cottage in 2021 for $90,000 after it was announced that a waste disposal site would be developed in the area. He purchased the cottage six years earlier for $120,000.

Which of these amounts would be included in Maxwell's Net Income (Division B income) for 2021.