9. Tessa derived a capital gain of $8,000 on the disposal of an active asset of her business on 20 March 2016. She elected in her 2016 tax return to use the replacement asset roll-over relief under Div 152 ITAA97. Tessa purchased an active replacement asset at a cost of \$40,000 on 4 July 2017. On 12 May 2020 she sold the replacement asset for $12,000 and will not acquire any further replacement assets. Which CGT event will apply in relation to the original capital gain of $8,000 when the replacement asset is sold and what is the capital gain or loss arising from that CGT event? a. CGT event J3 and a $8,000 gain b. CGT event A1 and a $4,000 loss. c. CGT event J2 and a nil gain or loss. d. CGT event A1 and a $4,000 gain. e. CGT event J2 and a $8,000 gain