John, a full time tax consultant, derived salary of $100,000 in this income year. He purchased 1,000 shares in Woolworths for $19,000 in 2003, 800 shares in Westpac Bank for $25,000 in 2007, and 900 shares in BHP for $32,000 in January 2022. In March 2022, he sold all the shares in Woolworths for $26,000, Westpac for $16,000, and BHP for $35,000. Assuming no other income, calculate Johns total assessable income for the income year. How will your answer be different if the BHP shares were sold for $28,000?