Chi has the following transactions in Smoke Corp. and Mirrors Corp. shares: Smoke May 1, 2020 Purchase 100 @ $22.50 December 20, 2020 Sale 100 @ $28.0 Mirror 100 @ $24.00 N/A January 3, 2021 Purchase N/A 100 @ $23.20 N/A 200 @ $26.00 June 1, 2021 Sale Chi's taxable capital gains for 2020 and 2021 are: Select one: Oa. $550 for 2020, $480 for 2021 Ob. $550 for 2020, $280 for 2021 Oc. $275 for 2020, $240 for 2021 Od. $275 for 2020, $120 for 2021