In 2017, Lex Steller acquires 10,000 at a rate of 1 = $1.80. The funds are immediately used to acquire 500 shares of a British company, Upper Lip Ltd., at a price of 20 per share. In January, 2019, he sells all of the shares for 32 per share, leaving all of the British pounds in his trading account. At this time, 1 = $1.60. In December, 2019, he converts the British pounds to Canadian dollars at a rate of 1 = $1.70. What amounts will be included in Mr. Steller's 2019 Net Income For Tax Purposes as a result of these transactions