A taxpayer disposed of two homes in Ontario in 2021, (both of which met the qualifications of a principal residence), and moved to a new location in Manitoba. Home 1 has a capital gain of $139,000 and Home 2 has a capital gain of $92,000. Home 1 was purchased in 2012 and Home 2 was purchased in 2017. How much is the taxable capital gain that the taxpayer will report on their 2021 tax return? Enter you answer in the space provided below. (Do not enter a dollar sign, and round to the nearest dollar.) Answer: