Amanda sold her cottage for $130,000 in May 2022. The cottage cost her $50,000 in 2015 and qualifies as a principal residence. The only other principal residence that Amanda has owned during her lifetime was her Toronto home, which she owned from 2013 to 2021. Even though she sold it for $200,000 more than it cost, she did not report any gain on her 2021 tax return because it was her principal residence and she claimed the exemption for the disposition. What is the minimum taxable capital gain that Amanda must report on her 2022 tax return in respect of the sale of the cottage ?

A) 80,000

B)25,000

C) 30,000

D)50,000