Q$2-$ Capital Gain $(12$ points$)$

The following transactions are the only transactions Victoria has during the current taxation year $2023$:

Victoria sold the property $($vacant land$)$ she purchased two years ago for $$234,000$ and she sold it for $$200,000.$ Real estate sales commission fees were $6\%$ of the selling price, and legal and other expenses for the sale transaction were $$5,960.$

$2023$ Victoria sold some of her personal properties; the cost and the proceeds from the sales are as follows:

$\backslash$table$[[,$Selling Price$],[$Car $($cost $$1600,900],[$Painting $($cost $$700,3,000],[$Coin collection $($cost $$4,000,2,400],[$Boat $($cost $$1,200,900],[$Used computer $($cost $1,500$