Shea works as a bookkeeper. During the year ending 30th June 2020 the following events

occurred:

Sold her stamp collection for $500, these three stamps formed a set, and were purchased in

2000 for $25 each.

Won $5 000 on the poker machines in April 2020

Sold an antique bracelet for $3 500, which was acquired on 12 July 2019 for $3 000.

Sold BHP shares for $25 000, these were purchased in 1984 for $2 500.

House was broken into on 1 March 2020 and a painting which cost Shea $600 on 1 July 2019

was stolen. The painting was not insured

Sold CBA shares for $14 000, these were purchased in 2005 for $5 000.

Shea had a prior year capital loss of $4 000.

Advise Shea of the income tax consequences of the above transactions and calculate the net

capital gain for the year ending 30.06.2020.