On November 1, 20X1 a taxpayer sold capital property with an ACB of $500,000 for proceeds of $600,000. The proceeds become receivable as follows:

Date	Amount
November 1, 20X1	$200,000
November 1, 20X2	100,000
November 1, 20X3	50,000
November 1, 20X4	50,000
November 1, 20X5	200,000
Total	600,000

Required: Calculate the minimum amount of the capital gain that must be included in the computation of income for each year.