Can you Please explain me this problem the way it is Required? Thanks!

Just Telling it that (Subject or Course Name is Canadian Income Tax)

QUESTION 6 1. During 2013, Ms. Helm acquired two tracts of land near Ottawa. Tract A cost $71,000, while Tract B cost $87,000. On July 1, 2020. Tract A Is sold for $117,000. The terms of the sale require a down payment of $17.000. A payment of $25,000 is required each year commencing on January 1. 2021. Also on July 1, 2020, Tract B is sold for $116,000. The terms of the sale require a down payment of $32,000. No further payment on the principal amount is required for five years. Required: Determine the amount of the minimum mable capital gain that will have to be Included In Ms. Helm's Net Income For Tax Purposes for both 2020 and 2031