On 1 November 1992 Mary had a nice home in Sydney and also acquired a second-hand yacht for $89572. Mary borrowed $82,000 of the money from XYZ Bank to buy the yacht.. The loan was a fixed interest loan on which Mary paid interest of $45,000. Mary sold the yacht in September 2020 for $161,000. Required: Calculate the indexed cost base for Capital Gains Tax purposes.

It is Taxtation (ACC708) but there is no option for this subject so I put accounting subject.