Alexis purchased a home in 2000 for $150,000. Alexis lived in the home, except for a period of one year when she was required to work in Russia. Alexis allowed a friend to live in the home rent free while she was away.

In 2006, Alexis purchased a butterfly collection for $800 and a coin collection for $600. In October 2021 Alexis became ill and needed money for medical expenses so she sold her butterfly collection for $300. She was told to hold on to her coin collection as it was rapidly increasing in value. In January 2022, Alexis sold her home in the city for $400,000 and moved to a cottage she had purchased in the country for $200,000. Alexis passed away in February 2022 leaving all of her estate to her brother Ryan.

Advise the executor of Alexiss estate of the CGT consequences in relation to the sale of Alexiss assets (butterfly collection and the home) and the bequest of the remaining assets to Ryan.

Research is needed. Reference to Australian legal authority, being legislation and/or cases is required in your response.