content area top Part 1 An individual owns 440 Class A common shares of Medford Ltd. The ACB of the shares is $ 28 per share. On December 1 of the current year, all of the shares are sold for $ 11 each. On December 15 of the current year, the individual purchases 308 Class A common shares of Matrix Ltd. for $ 12 per share. What are the income tax implications of these transactions? Round your answer to the nearest whole dollar