Ms$.$ Wong owned two homes from $2016$ to $2018.$She had purchased Home A in $2011$ for $$260,000.$In $2016,$ she purchased Home B for $$360,000,$ with the intention of selling Home A immediately. $$Due to market conditions, mortgage rates, and the asking price, she was unable to sell Home A until $2018.$The proceeds received on the sale of Home A were $$310,000.$In $2019,$ she was transferred to a different city and sold Home B$.$She designated $2016$ and $2017$ to Home A when it was sold. $$The proceeds received on the sale of Home B were $$400,000.$What is her taxable capital gain on Home B$?$

Question $1$ options:

a$)$

Nil

b$)$

$$2,500$

c$)$

$$5,000$

d$)$

$$10,000$

e$)$

$$20,000$