The following table sets out the tax rates for Australian resident individuals for the financial year ended 30 June 2020.

Rachels income for the 2019-20 financial year is $178,000 excluding dividends and share transactions. She received a fully franked dividend of 35 cents per share on her holding of 10,000 shares in National Beds Ltd (NBL) and an unfranked dividend of 7 cents per share on her holding of 6000 shares in Millennial Bank Ltd (MBL). On 5 June 2020, she sold 5,000 shares in Big Bear Ltd (BBL) at $2.00 per share which were acquired on 10 June 2019 at $1.10 per share.

Calculate the taxable capital gain amount for Rachel. Show all calculations.