Selling multiple medium value items

I wish to sell a couple saunas I built, these were built for myself and friends to use. I now wish to sell them both, each would be over 20k, I believe these to be considerd limited lifespan items, Is there a limit on how many large value items I can sell in one tax year? would I have to declare it even though these are considered limited lfespan items? I only recently built the second, does it matter how long i've owned the item?

Hi,
These would be considered wasting assets. see guidance at:
CG76700P
Thank you.