Required: Discuss whether the sale of the commercial property will generate ordinary income (citing authority where appropriate). Janice had in late 2020 entered into a contract to buy an off the plan apartment ("Aprtment A") to live in (still under construction at the time). Apartment A was due to be completed in 2023, at which time Janice would have to pay the balance of its purchase price. Janice anticipated that she would likely have to get a mortgage to fund the transaction in 2023. Janice also purchased a commercial property in 2021 for $2 million. She bought it due to it offering an excellent rental return. At the time of purchasing the commercial property, Janice was aware of her forthcoming obligation to settle the balance for Apartment A in 2023, and her dream was to be able to sell the commercial property just before the settlement of Apartment A, and with the gain, be able to fund the balance of Apartment A without having to take a mortgage. However, when buying the commercial property, she thought it would be unlikely that it would appreciate so much in such a short time to be able to accomplish her dream,