Part D: In early 2016. Miss Stern advises you that it is her intention to sell both her Ottawa residence and her condominium at Mt. Tremblant. She acquired both of these properties in 2001 and has spent at least a part of each subsequent year in residence at each property. The cost of the Ottawa house was $1?3.000. while the Mt. Tremblant condominium was $131,000. She provides you with the following additional information: City Home Condo Estimated Selling Price $325000 $304.000 Anticipated Selling Costs 13.500 12.240 She has asked you to determine the minimum taxable capital gain that would result from the sale of the two properties during 2016. Required: Which residences should be designated for which years. in order to accomplish Miss Stern's goal? (2 marks) In addition. what amount of the taxable capital gain would arise under the designation that you have recommended? {10 marks)