Ms. Gloria Lopez owns shares in a Canadian private company with an adjusted cost base of $120,000 and a fair market value of $235,000. In addition, she owns a rental property with a fair market value of $130,000 ($30,000 of this can be attributed to the land) and a cost of $220,000 ($60,000 of this can be attributed to the land). The UCC of the building is $142,000. During the current year, Ms. Lopez permanently departs from Canada. Calculate the minimum Net Income For Tax Purposes that will result from her departure with respect to the shares and the rental property