Kevin owns a country property that he purchased in 1967 for $30,000. The property was worth $25,000 at the end of 1971; he sold it this year for $155,000. Kevin does not use the principal residence exemption on this property. Using the tax-free zone method, what will be his taxable capital gain? a) $62,500 b) b) $65,000 c) c) $83,333 d) d) $130,000