Georges purchases and sales of Centennial Corporation (CC) shares were as follows: Year 1 purchased 5,000 shares at $28.34 per share Year 2 purchased 10,000 shares at $30 per share Year 3 purchased 8,000 shares at $25 per share Year 6 sold 4,000 shares at $24 per share Year 8 purchased 6,000 shares at $26.85 per share Year 9 purchased 7,000 shares at $32 per share Year 10 sold 11,000 shares at $40 per share Which of the following is the taxable capital gain George realized on the Year 10 sale of his CC shares?

A. $60,019

B. $62,700

C. $63,140

D. $125,400