Mr. Brunell owns a house in Weyburn, Saskatchewan as well as a cottage at a nearly lake. He purchased the house in 2010 for $220,000. The cottage was purchased in 2019 for $300,000. During May 2023, both properties are sold, the house for $500,000 and the cottage for $425,000. He has lived in the Weyburn house during the year, but has spent his summers in the cottage. Required: Determine the minimum taxable capital gain that he must report on the 2023 sale of the two properties