In preparation for retirement and to provide an emergency fund, Simran sold a number of rare coins directly to a dealer this year for $14,200. The adjusted cost base (ACB) on the coins was $4,600. She also sold her stamp collection for $8,200, which had an ACB of $8,850. Simran paid the dealer a $350 commission on the sales. Calculate Simran's total capital gain on the 2 transactions.

	a.	She has a net capital gain of $8,600
	b.	She has interest of $8,950
	c.	She has a net interest of $9,600
	d.	She has a net capital gain of $4,300