Ms. Nadia Kinski owns 1,000 shares of Bord Ltd. They have an adjusted cost base of $23 per share. On August 20, 2020, she sells all of these shares at $14.50 per share. On August 25, 2020, she acquires 600 shares of Bord Ltd. at a cost of $13.75 per share and is still holding the shares at the end of the year. What are the tax consequences of these transactions?