Holly originally purchased a computer for home use for $$1,400.$ This year she sold the system for $$400.$ She also sold the wrought iron patio set that she bought several years ago for $$500$ for $$1,300.$ Finally, Holly sold a painting that she purchased a few years ago for $$900$ for $$1,600.$ Which of the following statements is FALSE?

a$)$ Her deemed ACB for the painting is $$1,000.$

$$

b$)$ The deemed proceeds for the computer system is $$1,000.$

$q,$ c$)$ She realized a capital gain of $$300$ on the sale of the patio furniture.

$q,$ d$)$ Her net capital gain from these three transactions is $$500.$