Byrd Inc. granted Roger, its president, an option to purchase 11,000 shares for $10 per share (option price). On February 16, 2018, he acquired the 11,000 shares under the option. He then sold all 11,000 shares in 2019. The following pertains to the shares: Option granted- July 10, 2020- Fair market value: $12 Option exercised (shares purchased)- February 16, 2018- Fair market value- $17 Shares to be sold- March 17, 2019- Fair market value- $50 Calculate Roger's taxable capital gain in 2019 as a result of these transactions, if Byrd Inc. was a CCPC. Roger will also have an employment income inclusion in 2019, but you are not required to calculate it for this question. Roger's taxable capital gain in 2019 is: $ Blank 1. Calculate the answer by read surrounding text.