On November 1, 2022, Ms. Stevens sells a capital property for $500,000. The ACB of the property is $230,000 and she incurs selling expenses in the amount of $20,000. She receives an immediate cash payment of $200,000 on November 1, 2022, with the balance owing of $300,000 to be paid on June 1, 2028. Ms. Stevens wishes to use capital gain reserves to defer the payment of income taxes on capital gains for as long as possible. Required: Calculate the amount of the minimum taxable capital gain that would be included in Ms. Stevens net income for 2022 up to and including 2028