On July 31st, 2022, the Shareholders' Equity of Veneto Inc. is as follows: Common Stock (69,000 Shares Outstanding) Retained Earnings Total Shareholders' Equity $750,000 842,000 $1,592,000 On July 31st, Veneto Inc declares a 15 percent stock dividend. This dividend is not designated as eligible and, on this date, the shares are trading at $32 per share. Claude is holding 1,250 of the Veneto shares which they acquired 3 years ago at a cost of $21 per share. Required: What is the effect of this transaction on Claude's 2022 net income for tax purposes? What is the adjusted cost base per share of their Veneto Inc shares?