Lambda sold a capital property on October 31, 2019 for $200,000 with a cash down payment of $15,000. The balance of $185,000 is payable on October 31, 2023. The adjusted cost base of the property was $115,000 and the selling costs were $7,000. Which one of the following amounts represents the minimum taxable capital gain (rounded to the nearest dollar) in 2019 in Canada?

(a) $39,000

(b) $5,850

(c) $7,800

(d) $15,600