Ms. Harriet Lowe owns a city home in Vernon, as well as a chalet at the Silver Star ski area. The city home was purchased in 2008 at a cost of $200,000. The chalet was purchased in 2014 for $100,000. On July 1, 2021, the house is sold for $300,000 and the chalet is sold for $150,000. A real estate commission of 5% of sale price was paid on each sale. She has spent some time in each property in every year from 2014 through 2021. Determine the minimum capital gain that she must report for 2020 as a result of the sale of the two properties by utilizing her principal residence exemption.