In 2013 a tax payer sold a property for $6,000,000. The purchase price (ACB) was $3,100,000. The disposition price of $6,000,000 is payable as following: for 2013 for 2014 for 2015 for 2016 for 2017 $1,500,000 cash $0,000 $500,000 $1,500,000 $2,500,000 $6,000,000 Balance of Sale Price $4,500,000 Calculate the reserve for the next 5 years