a. In May 2017, Alina bought 2,000 shares for a total of $30,000 and she spent an additional $1,300 on stamp duty and brokerage. She sold the shares in Dec 2018 at $20 each for a total of $40,000 (there were no brokerage costs on the sale of his shares).

b. In Sept 1994, Alina bought 3,500 shares at $15 per share for a total of $52,500. This amount does not include brokerage fees of $2,500. She gave the shares to her sister in Nov 2018. A CGT event occurred when she gave this gift. At the time of this CGT event, the shares were worth $68,000. As the market value of the shares was greater than their base cost, Alina has made a capital gain.

c. In Jan 1992, Alina bought 4,000 shares for a total of $43,500 including stamp duty and brokerage costs of $3,500. She sold the shares in Feb 2019 at $17 each (there were no brokerage costs on the sale of his shares).

Alina had no other capital gains or capital losses in 2017-18, although he had $50,000 net capital losses carried forward from previous income years. Calculate capital gains for year 2019/20.