Part A (10 marks) During the financial year 2020/2021, Jessy made a capital gain of $33,000 on the sale of her shares in a company and a $5,000 capital gain on the sale of her units in a trust. Assume either of these gains is a discount capital gain or eligible for the small business concessions. She also made a capital losses of $5,000 on the sale of her apartment, and she has a net capital loss carried forward from the previous year of $6,500.

A) What is Jessys net capital gain for 2020/2021? Show working.

B) How much should be included in her assessable income under s102-5. [Answer and show workings here]