Downs a building that originally cost $400,000 and has an undepreciated capital cost of $350,000. D sells the building to a corporation in exchange for debt of $350,000 and preferred shares of $100,000. D and the corporation file a section 85 election and elect the minimum transfer price. Subsequently, the corporation sells the building for $470,000. What is the taxable capital gain earned by the corporation from the sale of the building