Determine the loss to be reported for tax purposes for each of the following dispositions. Income tax reference: ITA 20(16), 39(1)(b)(i), 40(2)(g), 40(3.3), (3.4), 53(1)(f), 54.

a) Anita sold a class 10 depreciable asset for $10,000.The asset cost $25,000 when it was purchased. The UCC of class 10 was $16,000 before the sale. After the sale, there are no assets left in class 10. 

b) Bill sold his home for $180,000.The home cost $210,000 when it was purchased.

c) Cathy transferred shares of X Ltd. worth $18,000 to her RRSP. She paid $25,000 for the shares when she purchased them a few years ago.

c) Dan sold 100 shares of N Ltd. for $10,000 on December 15th, 20X7.The ACB of the 100 shares was $17,000. On January 5, 20X8, the value of N Ltd. declined further and Dan repurchased 40 shares of N Ltd. for $3,200.

e) On June 30,20X0, Old Inc. sold its investment in shares of Blue Ltd. (1% of Blue’s outstanding shares) to New Inc. for $30,000. The shares had been acquired 4 years previous for $40,000. Carla is the controlling shareholder of both Old Inc. and New Inc. In February, 20X1, New Inc. sold the shares of Blue Ltd. for $46,000. The taxation year end for New Inc. and Old Inc. is December 31.