Question 6: Mr Howard Park Lowe owns a city home in Trenton, as well as a chalet at the Ski Valley ski area. The city home was purchased in 2009 at a cost of $172,000. The chalet was purchased in 2015 for $89,000. On July 1,2022 the house is sold for $214,000 and the chalet is sold for $1$2,000. A real estate commission of 6 percent was paid on each sale. He has spent some time in each property in tvery year from 2015 through 2022. Determine the minimum capital gain that she must report for 2022 as a result of the sale of the two properties