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. She has spent some time in each property in every year from 2013 through 2020.

Required: Determine the minimum capital gain that she must report for 2020 as a result of the sale of the two properties.