Question $6(12$ Marks$)$:

Martha Shine owned the following in $2023$:

$2$ Rental Properties $($Property $1$ original cost: land $$70,000,$ building $$55,000)($Property $2$ original cost: land $$90,000,$ building $$60,000)$

$-$Net rental income before CCA was $$11,000.$

$-$The UCC on building $1,$ as of January $1,2023,$ was $$50,000.$

$-$The UCC on building $2,$ as of January $1,2023,$ was $$40,000.$

$-$Property $2$ was sold in $2022$ for $$250,000($land $$100,000,$ building $$150,000)$

Required:

Calculate Martha's increase in net income for tax purposes in $2023$ because of the above transactions. Assume that Martha will take the maximum CCA allowed this year on her rental properties $($class $1$ buildings $4\%$ CCA$).$