On 26 August 1985, Rechelle purchased a property as her home for $35,000. One year later, 26 August 1986, she purchased another property on the same street as a rental property for $46168. She sold both properties to a property developer on 1 April 2022 for $1,200,000 each. Required: Calculate the Net Capital Gain, if any, to be included in her 2022 assessable income