Fetherer purchased $1,000$ shares, each for $15$ dollars on February $28,2019.$ The market rate on

March $31$st $2019($year end date$)$ was $$17.$ He waited for another year to get a good return on his

investment. The value on March $31,2020$ was $$14$ and on March $31,2021$ was $$15.$ He finally

sold his investment at $$16\mathrm{.}25$ on April $14,2021.$ He categorized his investments as FVTPL