62 Linda purchased a cottage in 1984 for $62,000; on February 22, 1994, it was valued at $126,000. On her 1994 tax return, Linda elected to make use of her remaining lifetime capital gains exemption in the amount of $55,000 by recognizing a notional disposition on the cottage. If Linda sells the cottage today for $670,000, how much of a capital gain will Linda realize? a) $553,000 Ob) $615,000 c) $526,500 d) $608,000