During the current year, Rhonda Fontaine disposes of several personal use properties. Relevant information with respect to these properties follows:

Adjusted Proceeds of

Cost Base $($ACB$)$ Disposition $($POD$)$

Coin Collection $ $18,000$ $ $11,500$

Sailboat $42,00056,000$

Antique Sports Car $24,00012,000$

Group of Seven Painting $142,000145,000$

Required:

What are the income tax consequence of these dispositions?

Question $11$ options: