4.21Juno Morgan sells her cat accessories retail business to Lilly Ashley. As part of the transaction, Juno enters into a restrictivecovenant to not open a competing business for the next two years within 15 kilometres of the existing business. Juno is paid$25 000 for entering into this agreement and there are no other costs incurred by Juno or lily in relation to this agreement What CGT events occur due to the above events, and what are the resulting capital gains or losses?4.22On 31 July 2023, River Riley received a deposit of $75 000 for the prospective sale of his investment property in the CBD, whichhe was seling for $750 000. The sale was to take place on 1 january 2024. The purchaser did not proceed with the sale and thedeposit was forfeited on 27 December 2023, River decided not to offer the property for sale again. No other costs were incurredin this transaction. What CGT has occurred and when did it occur