Problem: Barissa operated a small Golf Supplies shop for seven years as a sole trader. On 2 May 2022 she sold the business for $400,000 and made a capital gain of $100,000. Barissa had prior year capital losses totalling $20,000. Assuming that all the conditions of ITAA97 Subdiv 152-A are met and Barissa chooses the CGT discount method for determining her capital gain, calculate her net capital gain for the 2021/2022 tax year.