Allan is seriously considering terminating his $500,000 whole life policy. The $3,000 annual premium was due 10 days ago but has not yet been paid. The policy's cash surrender value (CSV) is $75,000 and the adjusted cost base (ACB) is $30,000. He has an outstanding policy loan of $30,000 with unpaid accrued interest of $4,000. If Allan terminates his policy, what will the resulting taxable policy gain be, assuming that the unpaid premium for the 10 days is $80?