17. Gary bought a cottage in 1977 for $45,000. When he died in 2001, the cottage was worth $250,000. In his will, he left the cottage in a trust to his daughter Beth, with the provision that she could receive full title after 10 years. After the 10 years, the cottage was worth $390,000. Barb held onto the cottage for 11 years and then sold it for $470,000. If the cottage is not her principal residence, what is her taxable capital gain in the year she sells it? (2 marks)