Robert (an individual taxpayer who is 35 years of age) has provided information on the following transactions in the 2019/20 income year that may be relevant to the calculation of his net capital gain/loss. Holiday home. Under a contract dated 1 June 2020, Robert sold his holiday home for $480,000. The settlement date for the sale of the home was on 30 June 2020. This dwelling was not his main residence and he never rented it to tenants, nor used it for any other income producing purpose. Robert incurred the following costs related to the sale of the holiday home (all costs are GST-inclusive): advertising costs of $3,200 sales commission $4,225 (paid to the real estate agent) conveyancing fee $990 (paid to a solicitor) Robert had signed the contract to purchase the dwelling on 22 June 2010 and settlement took place on 7 July 2010. Robert purchased the home for $260,000 and he incurred $3,900 in stamp duty and legal fees of $2,600. Robert did not require a mortgage loan to purchase the home as he was able to purchase it outright. Robert incurred the following expenses in relation to the holiday home:

Expense (including GST	Amount paid for the 2019/20 income year	TOTAL amount paid over Roberts entire ownership period (including the 2019/20 income year)
Insurance premiums	1900	18500
Council rates	2600	29700

Shares. On 28 June 2019 Robert entered into a contract to purchase 3,000 shares in Qantas for $18,000. At the same time, he paid brokerage fees of $11 (GST-inclusive) on the purchase of the shares. Robert received a fully franked dividend of $2,100 on these shares on 30 April 2020. He sold the Qantas shares for $21,000 under a contract dated 24 June 2020 and paid $11 of brokerage fees (GST-inclusive) in respect of the sale. Robert has a $2,000 carried forward capital loss from the 2018/19 income year (from the sale of Telstra shares in that year). Required In relation to the above facts, discuss and calculate Roberts net capital gain for the income year ended 30 June 2020. Ensure that you provide full workings and explanations for each applicable step, and section references to the ITAA97 to support your conclusions.