Follow on question from the already asked question (https://www.chegg.com/homework-help/questions-and-answers/q1-tax-calculation-family-fred-resident-taxpayer-aged-47-taxable-income-145-345-reportable-q49977262?trackid=658166b183a3&strackid=fd4fd42c6429)

(Losses with indexed gains)

Brad Emerson, a resident taxpayer, sold the following CGT assets during the 2017/18 tax year:

ASSET	COST BASE	ACQUISITION DATE	DISPOSAL DATE	SALE PRICE
Shares - AAA	$48,000	19 Jan 87	20 Feb 18	$71,000
Shares - BBB	$62,000	30 May 06	17 Apr 18	$77,000
Shares - CCC	$49,000	8 Jun 10	24 Mar 18	$35,000

Required:

Calculate the minimum net capital gain for the 2017/18 tax year. Use a combination of the indexed and discount methods, where allowed. (Show your workings).

My issue with the previous solution is: (In light of Australian Tax Law)

1. As per the Frozen Indexation Method, indexation is only allowed for AAA shares, in previous solution, both BBB and CCC have been indexed, (Am I missing something?)

2. The index factor for "Quarter when expense was incurred" is January 1987 so the B = 45.3, however in solution index factor is 49.3? why is that?