Determine a net capital gain or loss for each of the following resident individual taxpayers for the 2019/20 income year.

a) Sarah has a share portfolio and sold the following shares during the 2019/20 income year.

1. 2,000 shares in Perth Ltd, acquired in July 1992 for $10 per share and sold in May 2020 for $15 per share. She incurred $100 brokerage fees on the sale and $200 stamp duty on purchase.

1. 1,000 shares in Melbourne Ltd, acquired in August 1984 for $5 per share and sold in May 2020 for $10 per share. She incurred $100 brokerage fees on the sale and $50 stamp duty on purchase.

1. She made a net capital loss of $200 from selling shares in the 2018-19 income year.