During 2020, Amelia Burke made the following four disposals:

1. 2,200 shares in InvestCo plc for 8,000. Amelia previously sold 300 shares in InvestCo plc on 1 March 2017 for 1,200. The shares were acquired as follows:

Date of Transaction	Nature of Transaction	Number of Shares	Cost per Share
30 June 2001	Purchase	2,000	1.80
5 May 2011	Rights issue	1:4*	0.60

*1 new share for every 4 shares held

2. A set of antique watercolour paintings for 2,000;
3. A commercial investment property in Spain for 50,000. The investment property was acquired for 15,000 in June 1990, and renovation works were carried out in 2014 at a cost of 10,000;
4. A four-acre site to her daughter, Kate, for 75,000. The site has a market value of 250,000 and a current use value of 75,000. The site was acquired in January 2002 for 125,000 when the current use value was 25,000. Enhancement expenditure of 5,000 was incurred in 2015.
5. Amelia incurred an allowable capital loss of 25,000 on the disposal of shares in 2019 and this loss has not yet been set against any chargeable gains.

Subject: Irish Taxation

Required:

1. Calculate the capital gain, if any, in relation to each of the FIVE disposals made by Amelia during 2020, explaining your treatment of each disposal;
2. Calculate Amelias total Capital Gains Tax liability for 2020, assuming that these are the only disposals made during the year;
3. Advise Amelia on the due date for payment for the liability calculated above, assuming all disposals are made before 30 November 2020.