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Heidi bought a mountain chalet in 2 0 1 8 for $ 1 5 0 , 0 0 0 and sold it in 2 0

Heidi bought a mountain chalet in 2018 for $150,000 and sold it in 2023 for $180,000. She bought a lakeside cabin in 2019 for $100,000 and sold it in 2023 for $130,000. She lived full-time at the chalet in 2018 and spent an equal amount of time at the chalet and the cabin during the 5 years from 2019 to 2023. How should she designate her principal residence exemption for the year 2019 to minimize her 2023 taxable capital gains?

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