Mr. Gaetano has sold a number of assets in the current year:

• An extensive coin collection, which has a current FMV of $23,500. The total cost of acquiring the coins is $17,600. There were no selling costs.
• A rare 17th-century manuscript he inherited from his mother. His mother paid $4,000 for the manuscript, which had an estimated FMV of $42,000 at the time of her death. Since several copies of the same manuscript have been found (since her death), and so he had to sell it for $8,500.
• A Lawren Harris oil painting that he acquired for $275,000. The painting sold for $350,000 and the auction house charged a commission of 20% on the sales price.

REQUIRED: calculate the capital gain or loss for each. Also, indicate which type of property this would be considered.