During the financial year of 2021/22, Peter Robbin made the following 'capital gains' and 'capital losses: - Capital gain of $87.000 on the sale of his shares in ABC Co (assume this is not a 'discount capital gain) - Capital gain of $65.000 on the sale of his shares in XYZ Co (assume this is a discount capital gain that is eligible for a 50% discount) Capital loss of $38,000 on the sale of his apartment. Prior year capital loss of $23,000. a) What is Peter Robbin'qnet capital gain under s102.5? Show working ( 6 marks) Is Capital Loss tax deductible? Justify your answer. (100 words) (4 marks)