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During the current year, Robert Langois disposes of several items. The proceeds of disposition and the adjusted cost base of the various items are as

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During the current year, Robert Langois disposes of several items. The proceeds of disposition and the adjusted cost base of the various items are as follows: Collector Car Marble Sculpture Antique Furniture Stamp Collection Adjusted Cost Base $45,000 800 21,000 50,500 Proceeds Of Disposition $61,000 13,000 12,000 26,000 What is the net tax consequence of these dispositions

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