Selina's employer provides her with a car for both work and personal use. In 2019 she drove 5,000km for work purposes and 9,000km for personal use. When calculating her taxable benefit from the use of this car, can Selina use the "optional calculation" to calculate the operating cost if it is beneficial to her (i.e. 1/2 of the standby charge)?

		Yes, because the car is driven < 50% of the time for work purposes
		No, because the car must be driven > 50% of the time for work purposes to use the optional calculation
		Yes, because the car is driven > 50% of the time for personal use
		No, because she must have driven more than 20,000km in the year to use that calculation

Your client sold all 200 of her Tesla shares for $195/share. She had purchased the shares a few years ago for $160/share. How much is the taxable capital gain or allowable capital loss that she realized on the sale of her Tesla shares?