Can anyone explain to me why the net taxable gain for the year is 1.090.579?

List of assets Asset Description Proceeds of Disposition Original Price Paid Sailboat $94,000.00 $81,000.00 Speedboat $51,000.00 $73,000.00 Home $380,000.00 $235,000.00 Additional information. The home was the principal residence for Dr. Roy and his former spouse for 10 years, ending in the current taxation year. Last year, Dr. Roy sold his cabin at the lake, which he claimed as his principal residence for two taxation years (the cabin at the lake was designated as Dr. Roy's principal residence for the two most recent taxation years.) Therefore, this home cannot be claimed as Dr. Roy's principal residence for those years. Vacant land $46,000.00 5320,000.00 Additional information: Dr. Roy bought this vacant land as an investment property. Since its purchase, the land has been vacant and Dr. Roy has not earned any income on the land, but he paid $1,900 in property taxes and $480 on mortgage interest on the land during this time. 480 Big Pharma shares $495 per share Additional information. On the sale of the shares, Dr. Roy paid a brokerage commission of $3,100, 5680 per share 900 Dr. Jake Roy Professional Corporation $2.850 per share 5110 per share Additional information Dr. Roy had to liquidate some shares of his privately owned professional corporation (which operates his dental practice) to pay for a settlement to his former spouse Dr. Roy paid legal fees related to this sale of shares of $16,550. Please note that these shares do not meet the definition of Qualified Small Business Corporation Shares (QSBC). Gold ring $4,300 $0 Additional information: Dr. Roy inherited this ring from his mother's estate. At the time of his mother's death the ring had a fair market value of $250. Westjet shares $50 per share (December) Various Additional information: Dr. Roy purchased the Westjet shares over a period of time. Several years ago, he purchased 1.100 shares for $20 per share. In January of the previous taxation year Dr. Roy purchased 800 shares for $19 per share. In April of the previous taxation year, Dr. Roy sold 1,100 shares at $20 per share to buy a gift for his wife. In June of the current taxation year, Dr. Roy purchased 1,100 shares for $29 per share. In October of the current taxation year, Dr. Roy purchased another 1,450 shares for $35 per share. In December of the current year, Dr. Roy sold all of his remaining Westjet shares. There are no brokerage fees on any of the Westjet share transactions Dr. Jake Roy is 36 years old and is in the process of getting a divorce. As part of the divorce proceedings. Dr. Roy must sell a number of his assets and holdings in order to divide the assets of the marriage and pay a large settlement to his former spouse, Jilian Roy Dr. Roy has provided you with the following list of assets that he sold in the current year, including the asset cost and the proceeds of disposition (Click on the icon to view the list of assets.) Requirements Asset Description Capital gain (or loso) Sailboat 5 13.000.00 Speedboat (22,000.00) Principal Residence 145.000.00 Vacant Land (276,380.00) Big Pharma Shares (91,900.00) Dr. Roy PC Shares 2,449,450.00 Gold Ring 5 3,300.00 Westjet Shares $ 69,188 00 Requirement 2. Calculate the net taxable capital gain for Dr. Jake Roy for the current year. (Round your answer to the nearest cont.) The net taxable gain for the year is $1,090,579.00