In May 1991, Robbie bought shares for $5,000 including brokerage. He sold the shares in June 2023 for $13,000. Robbie had unrecouped losses of $3,000 from a sale of shares in 2020 and $2,000 from the sale of an artwork in 2021. REQUIRED: Advise Robbie of the minimum net capital gain to include as assessable income in his 2023 income tax return