sergie is a resident taxpayerand holds several assets aas an individua. seethe had the following transactions during the income year ended 30 june 2024: sale of vacant block of land for $450,000 with a contract date of 10 june 2024. the settlement date 10 July 2024. the land was purchase 31 may 2018 for 380,000. commission fees paid on the sale weere 8,000. sergie borrowed froma bank to purchase the house and had incurred 20,000 in interest since 31 October 2018. rate and insurance during the ownership period 6,000. the land had not been used to produce income. sale of painiting on 31 august 2023 for 5,000., was purchased in January 2012 for $425. sale of shares for $60,000 on 20 may 2024. he had pruchased the shares in november 2023 for $42,000. he paid brokerage fees on the sale of $1,000.sergie has a priodr year carried forward capital loss of $6,000 from sale of shares. advise sergie of the net capital gain to be included in his assessable income for the year 2024. with reference to ITAA 1997