Sarah purchased a house in 2013 for $150,000 and a cottage in 2017 for $100,000. With the rising values of real estate and a desire to backpack through Europe for a while, Sarah decided to sell both properties during a dark night in October of 2021. Sarah received proceeds of $375,709 for the house, and $250,709 for the cottage, Sarah’s purchase prices for the house and the cottage are as stated in the first line of the question and are not affected by your student number. 

Required: Calculate the minimum taxable capital gain that Sarah will report for the house and cottage on the 2021 tax return.