During the current year, Mr. Red disposes of several items. The proceeds of disposition and the adjusted cost base of the various items are as follows: Adjusted Cost Base Proceeds Of Disposition Oil painting $ 850 $10,000 Personal automobile $45,000 $35,000 Diamond ring $10,000 $5,000 Required: Compute the minimum taxable capital gain/allowable capital loss that Mr. Red must include in his 2023 income tax return