Steve Lenda,are sident taxpayer,sold the following CGT assets during the

2O21/22tax year:

ASSET	COST BASE	ACQUISITION DATE	DISPOSAL DATE	SALE PRICE
Shares-A Grade	$29,OOO	27Dec2O	7Oct21	$44,OOO
Boat	$17,000	15 Sep13	13Apr22	$24,000
Shares-ZGrade	$25,000	8Feb17	12Feb22	$19,OOO

Determine the minimum amount of capital gains that Steve can include as assessable income in his 2O21/22income tax return.