For several years, Mary Case had owned 20,000 shares of Pro Athletes Lid., a Canadian public company. These shares were bought at a cost of $ 15 per share. On January 20, 2021, Mary Case gave 8,000 of these shares to her husband, Roy Case. Mary Case did not elect out of the ITA 73(1) spousal rollover. On the same day, she also gave the 12,000 remaining shares to her 10-year-old son, Bob Case. The shares were trading at $ 20 per share on that date. On September 1, 2021, the shares paid an eligible dividend of $ 1.00 per share. On December 1, 2021, both Roy and Bob Case sold their shares for $ 25 per share.

a. Calculate the total 2021 Net Income for Tax Purposes of Mary Case, Roy Case, and Bob Case. Assume Mary Case died on November 15, 2021.