Judy has established a successful soup and bagel fast food restaurant ,Soup for the Soul. At the beginning of the year, she had a balance of $13,000 in her cumulative eligible capital account .Over the years ,she has deducted total eligible capital amounts of $4,600 from her business income .Judy then sold an unlimited franchise of Soup for the Soul for $60,000 and incurred expenses of $3,000 in completing the sale .What will be the increase in judy's taxable income as a result of the sale?