Tiny Nurseries Ltd. is a Canadian controlled private corporation operating in your province. The company has a December 31st year-end. The following asset sales occurred prior to the end of 2019. Asset 1: Land The land was purchased for $300,000 and sold in 2019 for $350,000. Asset 2: Marketable Securities The company sold its entire public portfolio in 2019. The adjusted cost base of the shares was $100,000. The market value of the shares at the time of sale in 2019 was $130,000. Selling costs on the sale were $10,000. Required: A) Calculate Tiny Nurseries Ltd.'s minimum taxable capital gain for 2019.