C a) Jane acquired a house in 20x1 for $300,000. In 20x3 she acquired a cottage for $150,000. She lived in the house in the winter and in the cottage in the summer. In 20x5 she sold both properties. She received $400,000 for the house and $250,000 for the cottage. Required: Determine the minimum taxable capital gain to be reported by Jane on the sale of the two properties. Income tax reference: ITA 40(2)(b)