The following assets were disposed by Beethoven for the year ended 30 June 2019.

Purchase Date Cost S($) Sale Date Proceeds S($)

Shares A 28/10/1993 55000 13/6/2019 92000

Painting 19/2/2000 1900 13/6/2019 2300

Personal sofa 30/3/2009 10500 13/6/2019 15200

Antique Jewellery 20/9/2001 6300 13/6/2019 7900

Shares B 15/12/1981 3200 13/6/2019 4500

Vacant Land 15/7/1997 29000 13/6/2019 29100

Home 28/12/2011 95000 13/6/2019 135000

Old etching 15/11/2015 750 13/6/2019 366

Advise on the CGT consequences of the above.