Lаkeside Ventures Ltd. hаs 12,000 cоmmоn shаres оutstanding with total common-share PUC of $144,000. Nora owns 4,000 of those shares with a total ACB of $28,000. The corporation issues 3,000 additional common shares to a new investor for $60,000. It then returns $45,000 of paid-up capital proportionately to all shareholders. Immediately afterward, Lakeside redeems 1,500 of Nora’s shares for $30,000. What are the deemed dividend and capital gain arising from Nora’s redemption?