Mr Winestock Owned Two Homes from 2017 to 2019

Mr. Winestock owned two homes from 2017 to 2019. He had purchased Home A in 2005 for $60,000. In 2017, he purchased Home B for $180,000, with the intention of selling Home A immediately. Due to market conditions, mortgage rates, and the asking price, he was unable to sell Home A until 2019. The proceeds received on the sale of Home A were $150,000. In 2020, he was transferred to a different city and sold Home B. He designated 2017 and 2018 to Home A when it was sold. The proceeds received on the sale of Home B were $200,000. What is his taxable capital gain on Home B?

A) Nil.
B) $2,500.
C) $5,000.
D) $10,000.
E) $20,000.