When it was first established, Lichter Inc. issued $123,000$ shares at a price of $$15\mathrm{.}60$ per share. Four years later, an additional $32,000$ shares were issued for $$18\mathrm{.}62$ per share. During the current taxation year, a further $81,000$ shares were issued for $$20\mathrm{.}15$ per share. One of the investors in the Company purchased $1,350$ shares of the first group of shares issued, and an additional $4,230$ shares from the most recent issue. Because of an amalgamation, $5,000$ of the investor shares were redeemed @ $$10$ each.

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Determine all tax consequences based on the redemption.