In $2019,$ Jean Yus acquired $1,000$ shares of Fubar Ltd$.($a Canadian public corporation$)$ at a cost of $$23,000$ plus a brokerage commission of $$800.$ During $2019,$ she received cash dividends of $$2,100.$

In $2020,$ Fubar failed to pay the cash dividend owing to a cash flow shortage; instead, it issued a stock dividend, whereby Jean received an additional $100$ shares. At the time of the stock dividend, the share value was $$21$ per share.

On December $15,2020,$ with the company$$s financial position continuing to decline, Jean sold all of her shares of Fubar for $ $17,000.$ She felt relieved when the share values declined further over the next two weeks. She incurred brokerage fees of $ $500$ on the sale.

Early in the new year, Fubar apparently solved its financial crisis by selling an unprofitable subsidiary. Jean$$s broker recommended that she again invest in Fubar$$s shares. On January $11,2021,$ she purchased $1,000$ shares at a cost of $ $14,000$ plus brokerage fees of $ $200.$

In June $2021,$ she gifted all of her shares in Fubar to her son Eugene, who is $19$ years old and was about to attend university. At that time, the shares were valued at $ $20,000.$

Required: $10$ Marks

Calculate and present the following:

$1.$ Calculate Jean's net income for tax purposes for $2019$

$2.$ Calculate Jean$$s net income for tax purposes due to the transactions for $2020$ and $2021$

$3.$ Provide any additional tax advice you should for the client in point form.