In 2020, George gifted his rental property to his favourite niece. The land had a fair market value (FMV) of $225,000 and an adjusted cost base of $80,000; the building had a FMV of $425,000, a capital cost of $250,000 and an undepreciated capital cost of $190,000. What amount is added to George's taxable income for 2020 as a result of the above transaction? Do not use commas or dollar signs