Mr. Jerry Haggard owns a house in Calgary, as well as a cottage in Canmore. He purchased the house in 2008 for s186.01 -,000. The cottage was purchased in 2011 for $105,000. During December, 2019, both properties are sold, the house for s263,000 and the cottage for st97,000. He has lived in the Calgary house during the year, but has spent his summers in the Canmore cottage. Determine the minimum capital gain that he must report on the 2019 sale of the two properties. :