In $2021$ Chris finalized his divorce from his ex$-$spouse Una.$$ As part of the court ordered settlement, the Calgary house owned by Una was transferred to Chris.$$ Una had purchased the house for $$438,000$ and it had a fair market value of $$520,000$ in $2021.$ No elections were made at this time$$ In $2024,$ Chris decided to sell the family home received in the divorce so the family could move into a house more easily accessed by his mother.$$ The price he received for the house was $$563,000$ on March $5,2024.$ He paid $$720,000$ for a single level bungalow on February $12,2024.$ Lawyer and real estate agent fees were $5\%$ on both the sale of the house and the purchase of the bungalow.$$ Chris also sold a cottage$,$ resulting in a capital gain of $$109,000$ capital gain. Chris purchased the cottage in $2015.$ Chris had the following costs related to his residences in $2024.$ Both his old house and new bungalow had $8$ rooms, including the spare bedroom he uses for TREK. $$ House Bungalow Wheelchair ceiling lift$$ $$0$ $$18,700$ Interior painting$03,900$ Property taxes$1,0002,300$ Mortgage interest$2,20019,500$ Home insurance$3001,800$ Utilities$9004,200$