During the year Rachael had the following transactions in common shares of Carnegie Inc., a Canadian public company. She would like you, as her tax adviser, to explain the tax consequences to her of each of the following transactions: Notes: (1) The April 5, 2022 stock dividend resulted in an increase in paid-up capital of $35 per share. (2) The stock split gave Rachael one share for every share she held at the time. (3) On December 15 th she received a cash dividend of $10 per share