During December 2019, Mr. Juan Bisaka sells a capital property with an adjusted cost base of $293,735 for proceeds of disposition of $382,000. Selling costs total $17,145. In the year of sale, he receives $105,614 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.