On November 23, 20x1 Blofeld Ltd. acquired 20% of the 15,000 issued shares of Metz Ltd. at cost of $ 32.24 per share. On December 20, 20x1 these shares paid a dividend of $ 26.85 per share, and on August 15, 20x2, Blofeld sold the shares for $ 2.66 per share. What is the amount of capital loss for Metz Ltd. for Blofeld Ltd. for the taxation year ended August 31, 20x2?