Mr. Jerry Haggard owns a house in Calgary, as well as a cottage in Canmore. He purchased the house in 2011 for $186,000. The cottage was purchased in 2014 for $105,000. In December, 2022, both properties are sold, the house for $263,000 and the cottage for $197,000. 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 2022 sale of the two properties