Sandy Cheeks purchased a home in 2015 for $150,000 and a cottage in 2019 for $100,000. Due to a rise in real estate prices, Sandy decided to sell both properties and travel for a year. Both properties were sold in October of 2023. Sandy received proceeds of $375,000 for the house, and $250,000 for the cottage. Calculate the minimum taxable capital gain that Sandy can report for the house and cottage for the 2023 tax year. Show all calculations, identifying the taxable capital gain for each property