during december 2019, mr. juan bisaka sells a capital property with an adjusted cost base of $298893 for proceeds of disposition of $382000. selling costs total $17858. in the year of sale, he receives $100749 in cash, along with the purchasers note for the balance of the proceeds. the note is to be repaid in equal installments for 5 years beginning on december 1, 2020. he receives the 2020 payment in full. assume that mr. bisaka deducts the maximum capital gains reserves. Determine his taxable capital gain for 2019.