For all of his adult life, Mr. Lange has been a resident of Canada. However, in recent years, the severity of the climate has begun to have an adverse influence on his health. As a consequence, on January 1 of the current year, he is planning to move to Sarasota, Florida. On this date, he owns the following assets: Adjusted Fair Market Cost Base Value Vacant land $15,000 $ 46,000 Automobile 31,000 18,000 Coin collection 5,000 11,000 Inco Ltd. shares 24,000 38,000 Alcan shares 42,000 35,000 Royal Bank shares 15,000 23,000 Nal Enterprises Ltd. shares (a Canadian controlled private corporation) 26,000 153,000 Mr. Lange has come to you for advice just prior to moving to Florida. Required: Determine the amount of the taxable capital gain or allowable capital loss that Mr. Lange will report in his Canadian income tax return for the current year as a result of his departure from Canada