After the COVID-19 pandemic, Johnny is going to retire in the near future and had the following transactions during the 2021/2022 income year. On 1 February 2022, he sold an artwork for $2,000. He purchased this collectable for $400 ten years ago; ii. On 1 March 2022, he sold a yacht owned for personal use and enjoyment for $5,000. He purchased this personal use asset for $15,000 ten years ago; and iii. On 1 Apr 2022, he sold his investment apartment in Sydney CBD for $1,000,000. He acquired the apartment for $500,000 ten years ago and paid a stamp duty of $15,000, a legal fee on acquisition of $1,000, an agency commission of $20,000 and a legal fee on sale of $2,000. Advise Johnny on the capital gains tax consequences regarding the above-mentioned transactions for the 2021/2022 income year