Amanda sold her cottage for $$148,000$ in May $2022.$ The cottage cost her $$73,000$ in

$2015$ and qualifies as a principal residence. The only other principal residence that

Amanda has owned during her lifetime was her Toronto home, which she owned from

$2013$ to $2021.$ Even though she sold it for $$200,000$ more than it cost$,$ the net taxable

capital gain reported on her $2021$ tax return was $$0$ because it was her principal

residence. What is the minimum taxable capital gain that Amanda must report on her

$2022$ tax return in respect of the sale of the cottage$?$

A$.$ $$75,000$

B$.$ $$23,000$

C$.$ $$28,000$

D$.$ $$47,000$