Mr. Yee sold a piece of land in 20x0 for $500,000. He originally paid $100,000 for the land. Selling costs totaled $15,000. The land is classified as capital property. The purchaser of the land paid Mr. Yee $80,000 in 20x0 and will pay $84,000 each year for the next five years. Required: Calculate the taxable capital gain that Mr. Yee will have to include in his income for tax purposes in 20x0 and 20x1