Dakota Martin sold a piece of land in 2020 for $350,000. The land was recognized as capital property. The original cost of the land was $75,000. The selling costs incurred in 2020 were $5,000. The terms of the payment included an immediate down payment of $50,000, with the remainder of the cost to be paid over the next three years in three equal payments. Dakota wishes to report the minimum taxable capital gain allowed each year. What is the taxable capital gain for 2020? (Round all amounts to zero decimal places.) $0 $27,000 $54,000 $135,000