The following transactions are the only transactions Victoria has during the current taxation year 2020:

• Victoria sold property (other than residence) she purchased two years ago for $123,000 she sold it for $234,000, real estate sales commission fees was 6% of the selling price and legal and other expense for the sale transaction was $4,960.
• 2020 Victoria sold some of her personal properties, the cost and the proceed from the sales as follows:

Selling Price

Car (cost $600)	900
Painting (cost $700)	3,000
Coin collection (cost $4,000)	2,500
Boat (cost $1,500)	900

• Victoria has purchased common shares of ABC co. a Canadian public corporation, purchases and sales transactions as follows:

September 14, 2010	Purchased 500 shares for $12/share plus $250 commission.
April 16, 2011	Purchased 1,000 shares for $8/share plus $350 commission.
December 15, 2013 August 21, 2014 December 10, 2020	Sold 500 shares @ $10 and paid commission of $600. Purchased 500 shares @ $12 and paid commission of $ 200 Sold 1,000 shares for $15 and paid commission of $400

Required:

Calculate Victorias Taxable Capital Gain or Allowable Capital Loss for 2020.