During the taxation year 2025, BMP sold land for $400,000, w…

During the taxation year 2025, BMP sold land for $400,000, which had an adjusted cost base of $150,000.  $150,000 was received at the time of sale in 2025. The remainder to be paid in two equal instalments in 2026 and 2027. What is the amount of capital gains reserve that BMP can claim in 2025?