On August $27,2024,$ Ms$.$ Bubkeh sold $250$ shares of Hundt Ltd$.,$ a public corporation, for $$20$

per share. Her trading history in these shares was as follows:

May $24,2004$ purchased $130$ shares @ $$26$ per share

June $30,2004$ purchased $170$ shares @ $$31$ per share

Aug. $20,2005$ received a $5\%$ stock dividend, with each share received having a paid$-$up

capital value of $$25$

Oct. $31,2006$ purchased $300$ shares @ $$29$ per share

June $9,2012$ sold $400$ shares @ $$15$ per share

July $5,2012$ purchased $400$ shares @ $$12$ per share

June $3,2016$ purchased $385$ shares @ $$18$ per share

Apr. $19,2018$ received a $5\%$ stock dividend with each share received having a paid$-$up

capital value of $$20$

Required:

Calculate the taxable capital gain or allowable capital loss on the $2012$ and $2024$ transactions.