Shayla Singh sold a piece of land in Year 1 for $500,000. The original cost of the land was $100,000. Selling costs totaled $15,000. The land qualifies as capital property. The purchaser of the land paid Shayla Singh $80,000 in Year 1 and will pay $84,000 each year for the next five years. Calculate the minimum taxable capital gain that Shayla Singh will include in income for tax purposes for Year 1 and Year 2