4.Discuss the capital gains tax consequences of the following in felation to the main residence exemption: (a) Your client purchases a property to live in and does so for four months. They are then sent overseas by their employer for 12 months during which time the residence is rented out. (b) Your client purchases a new home and moves in immediately. Four months later, their previous main residence is sold. (c) Your client purchases a new home and moves in immediately. Nine months later, their previous main residence is sold. (d) Your client decides to make extra income by renting out their spare bedroom in their main residence on Airbnb. 4.Discuss the capital gains tax consequences of the following in felation to the main residence exemption: (a) Your client purchases a property to live in and does so for four months. They are then sent overseas by their employer for 12 months during which time the residence is rented out. (b) Your client purchases a new home and moves in immediately. Four months later, their previous main residence is sold. (c) Your client purchases a new home and moves in immediately. Nine months later, their previous main residence is sold. (d) Your client decides to make extra income by renting out their spare bedroom in their main residence on Airbnb