Allen sold a piece of land in $2022$ for $$500,000.$ He originally paid $$100,000$ for the land. Selling costs totaled $$15,000.$ The land is classified as capital property. The purchaser of the land paid Allen $$80,000$ in $2022$ and will pay $$84,000$ each year for the next five years

Required:

Calculate the minimum taxable capital gain that Allen will have to include in his income for tax purposes in $2022$ and $2023.$