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D sold capital property in the current year for net proceeds of $800,000. The property has an adjusted cost base of $100,000. B received $50,000

D sold capital property in the current year for net proceeds of $800,000. The property has an adjusted cost base of $100,000. B received $50,000 at the time of the sale and a note for the balance to be paid in equal annual instalments over the following eight years. What is the minimumtaxablecapital gain to be reported in the current year?

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