Sandra has been an employee of ABC Corp. for the past 10 years. Sandra acquired 2 residential Condos in August 2019 and has been earning renal income from all 2 properties. Sandra's accountant placed both properties in separate Class-1 CCA pools as Sandra paid more than $50,000 for each property, excluding the cost for the land. Sandra continued to work for ABC Corp as her time/effort for earning rental income was very minimal. In March 2022, she sold 1 of the properties. Sandra was able to sell that property at a price that was higher than what she paid for. Sandra's accountant is in the process of preparing the tax return for Sandra for the taxation year ended 2021 (last year's tax return). Discuss the type of income that Sandra will be reporting in 2022 from the sale of the property in 2022. Does Sandra have an opportunity for tax planning, considering the fact that the tax return for 2021 hasn't been filed, as of yet.