Ms. Andrews is planning to permanently move to USA. She wants to know the tax consequences of disposing of her residences in March 2021. She is single and ordinarily inhabits each of the residences for several months each year. She has never used her principal residence exemption since purchasing these properties. The following information relate to the proposed 2021 disposition. Residence Date of purchase Cost Selling price Selling expenses* Toronto home . . . . . . . . . . . 2012 $160,000 $260,000 $20,000 Farm in Quebec . . . . . . . . . .2017 100,000 158,000 $10,000 *Selling expenses are not included the selling price. Required: Ms. Andrews has asked you to calculate the minimum amount of taxable capital gains that she will have to report in 2021.