Chi has the following transactions in Smoke and Mirrors Corp. common shares:

Smoke & Mirrors Co$.$ Common Shares

May $1,2023$ Purchase $100$ @ $$22\mathrm{.}50$

November $20,2023.$ Purchase $100$ @ $$23\mathrm{.}50$

December $31,2023$ Sale $75$ @ $$28\mathrm{.}00$

Chi's taxable capital gains for $2023$ are:

$$0\mathrm{.}00$

$$225\mathrm{.}50$

$$375\mathrm{.}00$

$$187\mathrm{.}50$