Sherry owned a rental property. She originally acquired the property for $260,000 with $200,000 of the cost attributed to the building. Over the years, sherry has claimed CCA of $32,000, such that her UCC at the beginning of the years was $168,000. The rental property is the only asset. This year, she sold the property for $214,000, with $160,000 of the sale price attributed to the building. Requirement: calculate the impact of the sale property to the tax position of sherry in the year of sale