Summer Rain moved to Europe and sold the following items prior to leaving: Proceeds Original Cost $24,000 $10,000 1,000 2,000 100 2015 Vehicle Antique cabinet Three rare coins Shares in a public corporation Boat Limited edition painting Sculpture 4,000 500 1,100 3,000 600 800 2,500 1,100 900 Summer has been carrying forward an LPP loss of $5,000 for the past 5 years. She had no capital gains in the past three years, so no losses can be carried back. Required: Calculate the tax consequences of Summer's sales transactions and indicate any loss carry-forwards that are still available and when they expire