Tina is tax resident in Country A. She acquired the following assets in 2017: (a) two houses located in Country A. The cost of each house was $10 million. (b) a house located in Country B. The cost of the house was $25 million. (C) a motor vehicle for $3 million. (D) a painting. She paid $2.5 million. (E) Government bond issued by Country A for $500,000. In 2021, she disposed of all the properties and received the following disposal proceeds: Painting - $1million House in Country A - $25 million each House in Country B - $35 million Motor vehicle $3.5 million Government bond- $1 million. In Country A, full tax relief is available for the principal place of residence. A annual exemption of $500,000 is also available. Tina incurred agency fees of $180,000 and $100,000 on the disposal of the houses located in Country A and Country B respectively. Prior to disposing the house in Country B , she incurred repair expenses of $2 million. Tina also incurs a monthly maintenance of $20,000 for each house. Tina's accumulated capital losses as at 31 December 2020 was $2,500,000 broken as follows: 2020 - $700,000 2019- $1,300,00 2018-$ 500,000 Using the 2 steps system template to determine Tinas capital gains status for 2021.