In $2000,$ Ms$.$ Boisvert became a homeowner, acquiring a residence in Halifax at a cost of $$135,000.$ In $2011,$ she was transferred by her employer to Winnipeg. She rented accommodations in Winnipeg and rented the Halifax residence. Ms$.$ Boisvert elected to be deemed not to have converted the property to an income producing use. She did not claim CCA on the property during the period that it was rented. In July of $2023,$ after $24$ years of ownership, she sold the Halifax house for $$207,000.$ She had decided she would not return to Halifax. Which one of the following amounts represents the minimum capital gain that she must include in her income for $2023?$

Select one:

A$.$ Nil.

B$.$ $$21,000.$

C$.$ $$33,000.$

D$.$ $$36,000.$