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For many years, Mr Martin Fox has owned a parcel of land near the city of London, Ontario

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For many years, Mr Martin Fox has owned a parcel of land near the city of London, Ontario. On January 1, 2019, he sells the land for $895,000. The real estate agent charges a commission of 4 percent. The adjusted cost base of the land is $135,000.
The terms of sale require a down payment at the time of closing, with Mr. Fox accepting a 6 percent mortgage for the balance of the $895,000 sales price.
On each January 1 of subsequent years, a principal payment equal to 10 percent of the sales price ($89,500) is required. This is in addition to the interest on the outstanding balance of the mortgage during the previous year.
Mr. Martin wishes to use reserves to defer the payment of taxes on capital gains for as long as possible.
Required: For the years 2019 through 2023, compare the capital gains taxation effects of this sale assuming:
The down payment was 10 percent of the sales price.