On $5$ May $2021,$ White Co $($a resident company$)$ acquired shares carrying $40\%$ of the voting rights in Black Co $($a foreign company$)$ for $$500,000.$ On $7$ August $2023,$ White Co sold the Black Co shares for $$800,000.$ At the time of sale, $25\%$ of Black Co$$s assets were active foreign business assets. Calculate White Co$$s capital gain on the sale of the shares.