In November, 2018, John Bradley sells a capital property with an adjusted cost base of $182,000, for proceeds of disposition of $213,000. He receives $63,000 of the proceeds in cash, with the balance of $150,000 payable on December 1, 2019. When the balance falls due on December 1, 2019, it is clear that none of this amount will ever by paid. What are the tax consequences of these events in 2018 and 2019