Mr. Xi Lin, who lives in Ontario, is contemplating moving to China. He came to you to discuss the tax consequences of disposing of his residences, as indicated below, in April 2023. He is single and ordinarily inhabits each of the residences for several months each year. He has never used his principal residence exemption since purchasing these properties. The following information relates to the proposed 2023 dispositions. - REQUIRED Compute the minimum amount of taxable capital gains that Mr. Lin will have to report in 2023