In 2015, Dan (purchased vacant land for $30,000. In 2018, Dan sold a three year option, for $2.000, to a Janetto purchase the land for $100,000. The land was valued at $80,000 at that time. In 2020, Janet exercised the option and purchased the land at the option price. Assuming the land was capital property, what would be the amount of the taxable capital gain to Dan in 2020