During the $2022/23$ income year, Frank Diego, sold various assets that realized capital gains and losses as follows:

Items Amount $($$$)$

Loss on sale of motor vehicle $5,600$

Gain on sale of yacht $($cost base not indexed$)21,900$

Gain on sale of antique crockery $($indexed cost base$)13,900$

Loss on sale of jewelry $1,300$

Gain on sale of land held as an investment $($cost base not indexed$)24,000$

Gain on sale of family home $($cost base not indexed$)38,000$

Loss on sale of shares $19,300$

Gain on sale of rental property $($indexed cost base$)21,000$

Gain on sale of rare comic book collection $($cost base not indexed$)7,500$

Capital loss from a previous year from the sale of shares $6,400$

In each case above, the asset has been held by Frank for more than $12$ months and the relevant minimum cost thresholds have been exceeded.

Required:

Calculate the minimum net capital gain that Frank is required to include as assessable income for the $2022/23$ income year by referencing to the relevant tax law.