During the 2019/20 income year, Maxwell Johnson, 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 Maxwell for more than 12 months and the relevant minimum cost thresholds have been exceeded. Required: calculate the minimum net capital gain that Maxwell is required to include as assessable income for the 2019/20 income year