Problem: In 2015, Kim purchased a residence located in Chelsea for $200,000. In 2018, a train line opened a few kilometers from his house. In February 2021, Louise moved to Ottawa to be closer to her son Laurent, who is studying taxation there. Due to the infernal noise of the train line, Kim had great difficulty selling her house in Hull. She ends up accepting an offer of $120,000 and sells her house in October 2021. Aware of the difficulties that Kim encountered when selling her house, her employer agrees to pay her $60,000 in two equal payments. The first in December 2021 and the second in March 2022. How much should Kim include in her net income in 2021?