In 2021, Kiranjit Dhillon acquired 1,000 shares of Pluton Ltd. (a Canadian public corporation) at a cost of $23,000 plus a brokerage commission of $800. During 2021 , she received cash dividends of $1,200. In 2022, Pluton failed to pay the cash dividend owing to a cash flow shortage; instead, it issued a stock dividend, whereby Kiranjit received an additional 100 shares. At the time of the stock dividend, the share value was $21 per share. On December 15, 2022, with the company's financial position continuing to decline, Kiranjit sold all of her shares of Pluton 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, Pluton apparently solved its financial crisis by selling an unprofitable subsidiary. Kiranjit's broker recommended that she again invest in Pluton's shares. On January 11,2023 , she purchased 1,000 shares at a cost of $14,000 plus brokerage fees of $200. In June 2023, she gifted all of her shares in Pluton to her son, who was about to attend university. At that time, the shares were valued at $20,000. Required: Calculate the amount by which Kiranjit's net income for tax purposes will be affected by the above transactions for the years 2022 and 2023. Calculate the affect on Kiranjit's net income for tax puroses for 2021 Calculate the adjusted cost base of the Pluton shares in 2022 before the sale 2021 Pluton Purchase adjusted cost base (ACB) 2022 Stock dividend Pluton Adjusted Cost Base before sale Calculate the affect on Kiranjit's net income for tax purposes due to the transactions for 2022 and 2023 Net Sale Proceeds Property income Purchase Puperficial loss from 2022 sale Pluton ACB due to superficial loss Gift to Son less Pluton ACB at time of gift S023