Ms. Jan Sadat owns a house in Ottawa as well as a cottage in Westport. She purchased the house in 2009 for $126,000. The cottage was gifted to her in 2012 by her parents. At the time of the gift, the fair market value of the cottage wad $85,000. During June 2020, both properties are sold, the house for $198,000 and the cottage for $143,500. She has lived in the Ottawa house during the year, but has spent her summers in the Westport cottage. Determine the minimum capital gain that she must report on the 202 sale of two properties.