Ms. Helen Lake owns a city home in Toronto, as well as a cottage at the Silver Star Lake. The city home was purchased in 2006 at a cost of $172,000. The cottage was purchased in 2012 for $89,000. On July 1, 2019, the house is sold for $214,000 and the cottage 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 2012 through 2019. Determine the minimum capital gain that she must report for 2019 as a result of the sale of the two properties.