Capital Gains Reserves Ms. Helm acquired a tract of land near Ottawa 5 years ago, costing $51.000. of $55,000 is required on January 1, 2020 only. 2019, this tract is sold for $137,000. The terms of the sale require a down payment of $47,000. A payment Required: Determine the amount of the minimum taxable capital gain that will have to be included in Ms. Helm's Net Income For Tax Purposes for 2019