In June 1 2017, Ms. Liu acquires 15,000 Barbadian dollars (B$) at a rate of B$1=C$1.5. She immediately invests the B$15,000 in 300 shares of a Barbadian company, Dismond Ltd. During September 2020, the shares are sold for B$60 per share. The Barbadian dollars are immediately converted back into Canadian dollars at a rate of B$1=C&1.7.

What amounts will be included in Ms. Lui's 2020 net income for tax purposes as a result of these transactions?