During $2023,$ your clients, Mr$.$ and Mrs$.$ Howell, owned the following investment assets:

$"$No commissions are charged when no$-$load mutual funds are bought and sold.

Because of the downturn in the stock market, Mr$.$ and Mrs$.$ Howell decided to sell most of their stocks and the mutual fund in $2023$ and to reirivest in municipal bonds. The following investment assets were sold in $2023$

$\backslash$table$[[$Investment Assets,Date Sold,Sale Price,$\backslash$table$[[$Broker$\text{'}$s Commission Paid at$],[$Time of Sale$]]],[300$ shares of IBM common,$\frac{5}{6},$$$15,300,$$$100$