Jan has capital losses carried forward of $2,000. During the 2018 income year, the following occurred: In January 2018, Jan sold ANZ shares which she purchased in March 2014. This resulted in a capital gain of $50,000. In May 2018, Jan sold 500 Rio Tinto shares she purchased in May 2012. This resulted in a capital loss of $10,000. Calculate Jans net capital gain to be included in her assessable income for the year ended 30 June 2018.