Bob sold a capital property on December $31,2023$ for $$300,000$ with $$20,000$ paid in cash and $$280,000$ payable December $31,2024.$ The ACB of the property was $$170,000$ and the selling costs totalled $$10,000.$ Which one of the following amounts represents the minimum taxable capital gain required to be included in income for the $2023$ taxation year if the maximum capital gains reserve is claimed?

$$10,000.$

$$12,000.$

$$4,000.$

$$24,000.$