how much is the capital gain for tax purposes that can be recignized?

Vendor sold land in 2021 for $80,000. The transaction was of a capital nature. The adjusted cost base of the land was $45,000 Purchaser agreed to pay Vendor the $80,000 in 5 equal, annual instalments of $16,000, beginning in 2021. What would be the amount of the taxable capital gain Vendor would recognize in 2021