Zara sold a capital property on December 31,2024 for $300,000. $280,000 is payable on December...

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Zara sold a capital property on December 31,2024 for $300,000. $280,000 is payable on December 31,2026 , and the balance was paid immediately in cash. The adjusted cost base of the property was $170,000 and the selling costs totaled $10,000. Assuming Zara ALWAYS wants to use all tools available to her to minimize her taxes in the current year, what is the minimum taxable capital gain Zara must report in 2023

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