Miguel and Patricia recently sold some land they owned for $200,000. They received the land five years ago as a wedding gift from Miguel's Aunt Sela. Aunt Sela purchased the land many years ago when the property was worth $20,000. Aunt Sela had previously given the couple $25,000 as a gift at their wedding shower. At the date of the gift, the property was worth $100,000 and Aunt Sela paid $40,000 in gift tax. 

What is the long term capital gain on the sale of the property?