Question 4 (7 marks) Over the last 6 months, Rohan acquired the following assets:

- an engagement ring which cost $5,000

- a ceramic antique vase (for $3,000),

- a painting (for $8,500),

- a Television (for $15,000)

, - Australia Banks shares (for $5,000).

Last week he sold these assets as follows:

- an engagement ring which cost $6,000

- a ceramic antique vase (for $1,000),

- a painting (for $2,500),

- a Television (for $11,000) and

- Australia Banks shares (for $25,000)

Calculate his net capital gain or net capital loss for the year. (Maximum 300 words)