Individual A purchased a cottage in 2002 for $205,928. the cottage foes not qualify for the principal residence exemption. In 2020, Individual A sold the cottage to Individual B for $205,928. Individual A and Individual B are sisters. At the time of sale, the cottage had a fair market value of $343, 162.

What is the adjusted cost base of the cottage to Individual B immediately after the 2020 sale?

Enter your response as a positive number. round your answer to the nearest dollar and do not enter any symbols.

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