Hints:$$

$$ Don$$t do $2026.$

$$ Don$$t forget the $$24,000$ is PER unit. How many units did she acquire?$$

$$ Remember when calculating ARA, we include income$/$gains$,$ but exclude losses. We must look at this for each course of income $($i$.$e$.$ if there is a taxable capital gain but a property loss, we would still have to include the taxable capital gain in our ARA$).$