Louise Johnson, an Australian resident taxpayer, bought a rental property in March 1997 for $150,000. This amount included $7,500 of acquisition costs. Louise Johnson sold this property in March 2021 for $200,000cash in an arm's length transaction. Louise Johnson also had a carried forward capital loss of $30,000 from the sale of another rental property in 1996. Calculate the net capital gain for the 2020-21 income year using the indexation method and the 50% capital gains discount method.