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In 2 0 2 2 , Jack Harris sells capital property with an ACB of $ 8 7 , 2 0 0 for $ 1

In 2022, Jack Harris sells capital property with an ACB of $87,200 for $105,300. In accordance with the sales agreement he receives a down payment of $5,300 in 2022, a second payment of $50,000 in 2023, and a final payment of $50,000 in 2024. What is the minimum amount that Jack will have to include in his income for 2022,2023, and 2024 as a result of the sale?
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