Helen Winter sold the following items prior to moving to Europe:

	Original Cost	Proceeds of Disposition
Sportscar	$20,000	$15,000
Antique cabinet	1,000	2,000
A rare coin	200	1,100
Shares in a public corporation	5,500	4,500
Canoe	600	800
Limited edition painting	850	2,500
Sculpture	1,100	900

Required:

Calculate the amount of taxable income from Helen's sales, identifying the appropriate categories of capital property. Show your work to justify your answers in order to earn full marks.