Mr. Dev Patel has been employed for many years by a Canadian controlled private corporation. Several years ago, Mr. Patel was granted options to acquire 4455 shares of his employer's stock for 13 per share. At the time the option was granted, the shares have a fair market value of 8 per share. On July 21, 2021, Mr. Patel exercises all of these options. At the excrcise date, the fair marker value of the shares were 19 per share. In February. 2022 he sold all of the shares for 28 per share. Calculate the net effect of the share transactions that took place in 2021 and 2022 on Mr.Patel's Taxable income in 2022