In 2014, Rochelle Parsons purchased a home in Calgary, Alberta for $350,000, wit estimated value of the land and $275,000 for the building. In 2016, she was requi London, Ontario. As she believed Calgary real estate was an outstanding investm home to a rental property, but decided not to claim any CCA. She decided to rent purchasing a second residence. In 2022, recognizing that she was unlikely to retu home for $500,000, with $150,000 of this amount being the estimated value of the the building. What is the minimum capital gain that Rochelle will have to include that she filed the election under ITA 45(2) on time. O a. $33,333. O b. $150,000. O c. $50,000. O d. $16,667