Chi has the following transactions in Smoke Corp. and Mirrors Corp. shares: Smoke Mirror 100 @ $22.50 100 May 1, 2018 Purchase @ $25.00 December 20, 2018 Sale $24.00 100 @ $28.00 100 @ January 3, 2019 Purchase $23.20 N/A 100 @ June 1, 2019 Sale $26.00 N/A 100 @ Chi's taxable capital gains for 2018 and 2019 are: $225 for 2018. $140 for 2019 $225 for 2018. $90 for 2019 $275 for 2018. $90 for 2019 $275 for 2018. $140 for 2019