Early in the new year, Pluton apparently solved its financial crisis by selling an unprofitable subsidiary. Kiranjits broker recommended that she again invest in Plutons shares. On January 11, 2022, she purchased 1,000 shares at a cost of $14,000 plus brokerage fees of $200. In June 2022, she gifted all of her shares in Pluton to her son, who was about to attend university. At that time, the shares were valued at $20,000. Required: Calculate the amount by which Kiranjits net income for tax purposes will be affected by the above transactions for the years 2021 and 2022