Sam Dadams sold his ski chalet for $425,000 on November 10, 2019. The ski chalet had an adjusted cost base of $285,000 and was NOT used as a principal residence by Sam. Sam received $50,000 in cash on November 10, 2019, $125,000 on December 10, 2020, and will receive the remaining $250,000 on September 10, 2021. Required: Calculate the minimum taxabie capital gain for Sam to include in net income for each of 2019 and 2020, related to the sale of the ski chalet.