Ross informs you that he has two carried-forward (unapplied) capital losses from prior income years. Firstly, there is a net collectable capital loss of $2,470 relating to the sale of an antique lamp in the 2018 income year. Secondly, there is a net capital loss of $19,780 relating to the sale of some Qantas Ltd shares in 2015. Ross wishes to minimise his capital gains tax payable wherever legally possible. Assume that Ross is not eligible to rollover any part of the capital gain relating to any of the assets