Linda sells her business assets year, please see the following information: Voluntary_Disposal | Proceeds Cost UCC Replacement Cost, purchased in the same year. Building $200,000 $100,000 $70,000 $200,000 Land $100,000 $50,000 $90,000 Equipment Class 8 $40,000 $30,000 $10,000 $5,000 Please calculate the minimum Capital Gain on the Land this year