Ping and Linda are married and have an adult daughter, Chen. In her will, Linda has instructions to bequest her ownership of the investment portfolio in equal portions to Ping and Chen. Together with Chen, Ping and Linda are joint owners of an investment portfolio as tenants in common. Ping and Linda own 40% each, while Chen owns the remaining 20%. The portfolio has an adjusted cost base (ACB) of $140,000, and a current fair market value (FMV) of $480,000. If Linda died today, what would be the taxable capital gain related to her ownership in the investment portfolio?