As a tax accountant, you are trying to calculate the net capital gain in preparation for lodging the income tax return for one of your clients, Ross Geller, for the 2022-23 income year. Ross has included a list of transactions that he entered into during this income year. On 1 October 2022, he sold a Samsung smart TV for $700. He had purchased this TV in July 2019 for $1 595. On 5 November 2022, a painting by a famous artist, which was owned by Ross, was stolen. Unfortunately, he did not insure this painting. He had purchased the painting in 2009 for $1 900 and the current market value of this painting was $2 900. On 28 November 2022, he sold another painting by the same famous artist for $4 500. He had purchased this painting in 2006 for $5 000. On 30 December 2022, he sold his rental property for $900 000 after deducting all the fees and costs associated with the transaction. He had bought the property in 2010 with a total cost base of $460 000. On 5 May 2023, he sold 2 000 shares for a price of $85 per share. He had purchased the