Amanda sold her cottage for $$179,000$ in May $2022.$ The cottage cost her $$76,000$ 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($nil$)$ 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$?$

$ $32,000$

Amanda sold her cottage for $$130,000$ in May $2024.$ The cottage cost her $$50,000$ in $2017$ 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 $2015$ to $2023.$ Even though she sold it for $$200,000$ more than it cost$,$ the net taxable capital gain reported on her $2023$ tax return was $$0($nil$)$ because it was her principal residence. Assuming Amanda has no other capital gains in $2024,$ what is the minimum taxable capital gain that Amanda must report on her $2024$ tax return in respect of the sale of the cottage$?$

$ $50,000$

$ $25,000$

$ $80,000$