Calculation of Gross Revenue and Net Profit. There is expressly excluded from calculation of Gross Revenue and from Net Profit as set forth in N.J.S.A. 40A:20-3 for the purpose of determining compliance with N.J.S.A. 40A:20-15 or -16, any gain realized by the Urban Renewal Entity on the sale of any Unit, whether or not taxable under federal or State law.