You have decided to get rid of the clutter in your life and downsize the amount of property you own.

During the year, you disposed of the following items:

Property Sold	PoD	Cost	Selling Fee	UCC
Personal Vehicle	$1,800	$2,200	$0	n/a
Antique Clock	$900	$1,200	$0	n/a
Equipment (Class 8) (Note #1)	$6,500	$7,500	$0	$6,000
Small Business Shares (Note #2)	$20,000	$30,000	$0	n/a
Publicly Traded Shares (Note #3)	$40,000	$15,000	$20	n/a

Note #1: You operate a small Sole Proprietorship. There are still other pieces of equipment left after the disposal.

Note #2: These shares are considered Qualified Small Business Shares.

Note #3: These are shares of a company listed on the Toronto Stock Exchange.

Note #4: LPP Loss Pool available of $3,000 (before application of 50% Rate) for 2017. Taxpayer wishes to use this if they can.

REQUIRED:

Determine the tax impact of each disposal and summarize the results. What is the LPP Loss Pool Balance at the end of 2017?