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 2007 at a cost of $172,000. The chalet was purchased in 2013 for $89,000. On July 1, 2020, the house is sold for $214,000 and the chalet is sold for $122,000. A real estate commission of 6 percent was paid on each sale. She has spent some time in each property in every year from 2013 through 2020. Determine the minimum capital gain that she must report for 2020 as a result of the sale of the two properties.