Mr. Bill sold his rental property on August 25, 2022. Mr. Bill has always rented out the house since he purchased it. The following information is provided: ACB/Capital Cost $375,000 UCC $240,000 Fair market value $890,000 A real estate agent is charging a sales commission on the rental property of 4% on the FMV and the lawyer has charged a fee of $2,500 for her services to close the deal. Mr. Bill incurred $6,000 in costs to stage the rental property