On August 27, 2021, Ms. Bubkeh sold 250 shares of Hundt Ltd., a public corporation, for $20 per share. Her trading history in these shares was as follows: May 24,2001-purchased 130 shares @ \$26 per share June 30,2001 - purchased 170 shares @ \$31 per share Aug. 20,2002 - received a 5% stock dividend, with each share received having paid-up capital value of $25 Oct. 31, 2003 - purchased 300 shares @ \$29 per share June 9,2009 _ sold 400 shares@ @ $15 per share July 5,2009 - purchased 400 shares@\$12 per share June 3,2013 - purchased 385 shares @ \$18 per share Apr. 19,2015 - received a 5% stock dividend with each share received having a paid-up capital value of $20 Required: Calculate the taxable capital gain or allowable capital loss on the 2009 and 2021 transactions