For several years, Mary Case had owned $20,000$ shares of Pro Athletes Lid., a Canadian public company. These shares were bought at a cost of $ $15$ per share. On January $20,2021,$ Mary Case gave $8,000$ of these shares to her husband, Roy Case. Mary Case did not elect out of the ITA $73(1)$ spousal rollover. On the same day, she also gave the $12,000$ remaining shares to her $10-$year$-$old son, Bob Case. The shares were trading at $ $20$ per share on that date. On September $1,2021,$ the shares paid an eligible dividend of $ $1\mathrm{.}00$ per share. On December $1,2021,$ both Roy and Bob Case sold their shares for $ $25$ per share. Required: Calculate the total $2021$ Net Income for Tax Purposes of Mary Case, Roy Case, and Bob Case. Assume Mary Case died on November $15,2021.$ How would that change your solution?