Mr Helms Acquired two tracts of Land near Ottawa 5 years ago. Tract A cost $71000, while Tract B cost $87000. On july 1, 2015, Tractv A is sold for $127000. the terms of the sale require a down payment of $17000. a payment of $25000 is required on january 1, 2016. Also on July 1, 2015, Tract B is sold for $106000. the terms ofn the sale require a down payment of $32000. Not further payment on the principal amount is requie=red for five years. Required: Determine the amount of nthe minimum taxabloe capital gains that will have to be included in Ms. helm's net income for tax purpose for both 2015 and 2016.