Bob sold a capital property on December 31, 2021 for:						$450,000
The amount that was received in cash on the day of sale was:						$50,000
The remaining amount that will be received on December 31, 2023 is:						$400,000
The adjusted cost base of the property was:						$200,000
Total selling costs were:						$15,000
Which one of the following amounts represents the minimum taxable capital gain in 2021?

		$188,000
		$4,000
		$24,000
		$23,500