You have the following properties which you will dispose of in 2020. Your ACB for these properties is given below.

Asset	Proceeds	ACB
Family car	$ 4,000	$ 14,000
Painting (artwork)	1,500	500
Stamp collection	800	1,200
Shares in ABC, a public company	6,000	4,000
Shares in XYZ, a public company	12,000	15,000
Shares in a small business corporation	10,000	25,000

You have listed personal property (LPP) loss carryover from two years prior of $150 (100%).

Required:

Determine the tax implications of the transactions for 2020.