Mr$.$ Franklin Sharp owns $750$ shares of Guard Inc. The ACB per share is $$21\mathrm{.}50.$ On June $15,2023,$ he sells all of these shares for $$13\mathrm{.}75$ each. On June $21,2023,$ he purchases $400$ shares of Guard Inc. at a cost of $$12\mathrm{.}15$ each. He continues to own the shares at the end of the year. What are the income tax consequences of these transactions including the ACB of the shares on hand at December $31,2023?$