Mr. Gritch purchased the following shares of Quack Ltd.: May 1, 2021 100 shares @ $20/share = $2,000 August 1, 2022 200 shares @ $30/share = $6,000 January 7, 2023 75 shares @ $16/share = $1,200 On December 21, 2022, Mr. Green sold 150 shares @$15/share less a brokerage fee of $100. Required: 1. Determine Mr. Greens minimum taxable capital gain or allowable capital loss on his December 21, 2022 disposition. 2. Compute the adjusted cost base per share of the shares on hand on January 7, 2023