During January, 2016, Jason Guild sells a capital asset with an adjusted cost base of $150,000 for proceeds of disposition of $220,000. He receives a down payment of $70,000 in 2016, with the balance payable on January 1, 2018. What is the minimum taxable capital gain that Jason will have to include in income in each of the three years 2016, 2017, and 2018? Show your calculations.