Ben, a resident taxpayer, disposed of the following assets during the year ended 30 June 2022:-

Asset	Purchase Cost ($)	Acquisition Date	Disposal Date	Sale Price ($)
Qantas Shares	14,000	1 Apr 2020	1 Oct 2021	18,800
Jewellery	630	1 Mar 2001	1 Jun 2022	6,000
Digicom Shares (see Note #1)

Note #1 Digicom shares

On 25 Oct 1995, Ben purchased 2,000 shares of Digicom at $2.20 per share.

On the 1 Aug 2021, he sold all Digicom shares for $6,500.

He paid $36 for the brokerage charges.

Note #2 Ben has capital losses carried forward of $1,000 on collectibles.

Required

Calculate bens minimum net capital gain for the year ended 30 June 2022 and capital losses, if any, to be carried forward to 2022/2023. Show all working.

Total - 10 marks