On November 23, 2010. Victoria Ltd. acquired 20 percent of the 15.000 issued shares of Vancouver Ltd. at a cost of $32.50 per share. On December 20, 2010, these shares paid a dividend of $2.25 per share, and on August 15, 2020, Victoria sells the shares for $29 per share. What is the amount of the capital loss on the Vancouver Ltd. shares for Victoria Ltd. for the taxation year ended August 31, 2020? O A $3,750 B. Nil C. $17.250 D. $10.500