P realized the following gains and losses in the current year: Gain on sale of public company shares $22,000 Gain on sale of listed personal property 1.000 Gain on sale of personal-use property 3,000 Loss on sale of small business corporation shares (4.000) Loss on sale of listed personal use property (2.000) Loss on sale of personal-use property (1,000) What is the amount of net taxable capital gains to be reported for the current year ITA 3(b)]? $