Ms. Linda Udall owns 800 shares of Fordam Inc. that she purchased several years ago at $10 per share. On April 30, 2021, she purchases an additional 200 shares at $11 per share. On July 15, 2021, after Fordam releases unexpectedly bad second quarter results, Ms. Udall sells all 1,000 of her shares at $5 per share. On August 1, 2021, she purchases 200 shares at $2 per share as she believes the market has overreacted to the bad news. Ms. Udall continues to own the shares at December 31, 2021. What are the income tax consequences of these transactions including the ACB of the shares owned at December 31, 2021? For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac).