13. On February 12, 2019 he received 2,000 shares of BRX, a Canadian public corporation from his late mothers estate. His mother purchased these shares at a weighted average cost of $3.75 a share. The fair market value of these shares on the date of transfer was $5.50 per share. Allen purchased another 100 shares on March 5, 2019 at $4.85 a share. On April 1st the company paid out a stock dividend of 10%, which resulted in an increase in the paid up capital of $4.00 for each share issued. He sold 1,200 shares on July 15, 2019 at $4.00 a share. On August 10, 2019 he purchased 250 shares at a price of $4.25 a share. At the end of the year, he still owns these shares. Calculate capital gains from identical properties include superficial loss and Allowable Capital loss? This question takes place in Canada.