Over the last 10 years, Ms.Julie Ho has engaged in the following transactions in the shares of Alcor Ltd.: Number of Shares Date 200 150 May 2010 June 2011 April 2014 July 2016 October 2018 July 2020 Type of Transaction Purchase Purchase Sale Purchase Purchase Sale Cost (Proceeds) Per Share $10.00 14.75 (16.25) 13.50 12.75 (14.00) (75) 125 180 (200) Required: Determine the amount of any taxable capital gain or allowable capital loss resulting from the 2020 sale of Alcor Ltd. shares