Ms. Rewa Bala owns a city home in Brandon, as well as a chalet in the Gold Snow area. The city home was purchased in 2008 at a cost of $172000. The chalet was purchased in 2014 for $89000. On July 1, 2021, the house is sold for $214000 and the chalet is sold for $122000. A real estate commission of 6% was paid on each sale. She has spent some time in each property every year from 2014 through 2021.

Required (show all calculations)

1. Show capital gain calculation for each property in a proper format.
2. Calculate the gain exemption for each property in a proper format.
3. Determine the minimum capital gain that Ms.Bala must report for 2021 as a result of the sale of two properties.