$1.$ Mr$.$ Lloyd Nelson owns a house in Calgary, as well as a cabin in Canmore. He purchased the house in $2013$ for $$300,000.$ The cabin was purchased in $2017$ for $$230,000.$ In $2022$ both properties are sold, the house for $$650,000$ and the cabin for $$335,000.$ He has lived in the Calgary house during the year but has spent his summers in the Canmore cabin.

Determine the minimum taxable capital gain that he must report on the $2022$ sale of the two properties.

$2.$ During the current year, Jordan Belfort disposes of several items of his personal property as he is insolvent. Relevant information on these properties is as follows:

Adjusted Proceeds Of

Cost Base Disposition

Coin Collection $ $14,000$ $ $12,500$

$24-$foot Yacht $52,00066,000$

Green Couch $9001,500$

Painting by Picasso $1,130,0001,350,000$

$1965$ Ford Mustang $8,0006,000$

Show the Listed Personal Property $($LPP$)$ and Personal Use Property $($PUP$)$ separately. And the total Taxable Capital Gains added to Net Income

$3.$ Rissa Roo has bought some shares of Chamath Sachs during $2021,$ on several occasions. On July $21,2021$ they sold $2,000$ of them for $$65$ per share.

Calculate their taxable capital gain or loss based on this data:

$($remember weighted average cost$)$

Quantity Price per share

March $20,20211000$ $ $70\mathrm{.}00$

May $10,20213400$ $ $55\mathrm{.}00$

June $20,20211240$ $ $43\mathrm{.}00$

August $2,20211030$ $ $91\mathrm{.}00$

$4.$ Hank Voight sold non$-$depreciable capital property. His original cost was $$30,000,$ and he is POD was $$120,000.$ He sold the property on December $15,2020,$ and he agreed to take payments over the following schedule.

$2020$ $ $27,000$

$2021$ $ $12,000$

$2022$ $ $22,000$

$2023$ $ $40,000$

$2024$ $ $19,000$

$ $120,000$

Calculate the minimum taxable gain Hank has to include in each of the years $2020-2024.$