During the current year, Martina Steward disposes of several properties. The POD and the ACB of the various properties are as follows: Sailboat - 43,000 POD - 68,000 Oil painting - 200 POD - 25,000 Personal automobile - 33,000 POD - 15,000 Diamond necklace - 46,000 POD - 18,000 What are the income tax consequences of these disposition