In $2023,$ Daisey Wheeler reached a place in life where she decided to spend some time traveling the world. In order to do so$,$ she sold the following assets.

$\backslash$table$[[$Asset$,$Fair Market Value,Original Cost,Disposal costs$],[$Cottage$,250,000,150,000,15,000],[$Sailboat$,100,000,50,000,0],[$Snowmobile$,5,000,10,000,0],[$Automobile$,20,000,35,000,0],[$Antique table,$1,250,500,0],[$Jewellery$,5,000,3,000,0],[$Coin collection,$1,500,500,0],[$Rare book manuscript,$5,000,6,000,0],[$Shares of AC$1350$ Inc.,$2,000,5,000,0]]$

The cottage is a property that she purchased in $2014$ and lived in until $2018$ when she purchased a home in Flatrock. The home in Flatrock has appreciated significantly in value since she purchased it so she plans tof designate it as her principal residence for the years from $2018$ onward.

In order to sell the sailboat, Daisy had to sell it on a payment plan where she received $$25,000$ in $2023$ with $$25,000$ to be received in $2024,2025,$ and $2026.$

Daisy has returned home to get her taxes for $2023$ completed and she has heard that you are a preeminent authority on the taxation of capital gains in Canada so she has come to you to get her taxes completed.

Calculate the amount of taxable capital gain that Daisy will be required to report on her $2023$ personal income tax return.

$\backslash$table$[[,$POD,ACB,$\backslash$table$[[$Disposal$],[$Costs$]],\backslash$table$[[$Capital$],[$Gain$]],\backslash$table$[[$Capital$],[$Gains$],[$Reserve$]],\backslash$table$[[$Principal$],[$Residence$],[$Deduction$]],\backslash$table$[[$Capital$],[$Gains$],[$Inclusion$]],\backslash$table$[[$Taxable$],[$Capital$],[$Gains$]]],[$Cottage$,,,,,,,,],[$Sailboat$,,,,,,,,],[$Snowmobile$,,,,,,,,],[$Automobile$,,,,,,,,],[\backslash$table$[[$Antique$],[$table$]],,,,,,,,],[$Jewellery$,,,,,,,,],[\backslash$table$[[$Coin$],[$collection$]],,,,,,,,],[\backslash$table$[[$Book$],[$manuscript$]],,,,,,,,],[$Shares$,,,,,,,,],[$Total$,,,,,,,,]]$

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