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 $$700.$ He had purchased this TV in July $2019$ for $$1595.*$

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 $$1900$ and the current market value of this painting was $$2900.*$

On $28$ November $2022,$ he sold another painting by the same famous artist for $$4500.$ He had purchased this painting in $2006$ for $$5000.*$

On $30$ December $2022,$ he sold his rental property for $$900000$after deducting all the fees and costs associated with the transaction. He had bought the property in $2010$ with a total cost base of $$460000.*$

On $5$ May $2023,$ he sold $2000$ shares for a price of $$85$ per share.He had purchased the shares in August $2022$ for a total price of $$80000.*$

Also, he had a net capital loss of $$280000$ from prior years that he could carry forward to offset other capital gains.

Calculate the net capital gain or loss for Ross and apply the relevant law provisions to minimise his tax liability when relevant. Explain any special rules or exemptions that may apply.