On 15 August 2020, Audrey died. Under Audrey's will, her daughter, Sandra, inherited several items. On 19 June 2021, Sandra sold the following items which her mother had left her: Item Inherited Date Purchased by Mother Cost to Mother Market Value on Mother's Death Capital Proceeds from Sale 9 August 1971 $1,200 $14,500 $17,500 $28,400 19 November 2000 $13,400 $21,600 8 March 1997 $168,000 $493,000 a. Diamond ring b. 200-year old Chinese vase C. Rental property at Coolum d. Shares in Wesfarmers Ltd e. Shares in JB Hi-Fi Ltd f. Camping Trailer $445,000 $25,120 $4,720 $29,860 11 August 1985 20 July 2020 5 February 2004 $2,200 $2,100 $2,460 $15,000 $10,900 $8,500 Required: (0) Calculate Sandra's gross capital gain or capital loss in respect of the disposal of each asset. (ii) Calculate Sandra's overall net capital gain or capital loss. Assume that Sandra wishes to minimise her taxable income by choosing the CGT method which gives her the lowest capital gain