In 2017, Amanda bought a piece of land for $200,000. In 2019, she sold this land for $300,000. She paid $7,500 in commission and $2,500 in legal fees. During this two-year period, she also paid David $4,000 to look after this land. What will be her taxable capital gain for this sale?

a)$ 43,000

b)$ 45,000

c)$ 50,000

d)$100,000