1. In 2005 Jill purchased 100 shares of XYZ Inc. for US$I .50 per share, when the exchange rate was CDN$35=US$l.OO. In 2010, Jill sold all ofher XYZ Inc. shares for US$2.50 per share, when the exchange rate was CDN$ I .45=US$l .00. As a consequence of this transaction, Jill's taxable income for 2010 (in Canadian currency) will be increased by the following amount:
   1. $ 75.00 (3) $100.00 (5) $108.75
   2. $ 80.00 (4) $101.25 (6) $160.00