All the alternatives below contain a description of a CGT event, except: Select one: a. Josh sells his main residence on 12 March 2019, which he had owned since 1990. b. In May 2019 Greg subdivides his 10-hectare block of land, which he purchased in 2011, into five 2-hectare blocks. C. Alfa Pty Ltd cancelled its business contract with Beta Pty Ltd and received a $500,000 termination fee. d Ed lost his real estate property in a bushfire in 2017. He had owned the property since 1983. e. Jim Sun entered into a restrictive covenant with Marsh Pty Ltd. The correct alternative is: 'In May 2019 Greg subdivides his 10- hectare block of land, which he purchased in 2010, into five 2- hectare blocks.' Josh sells his main residence on 12 March 2019, which he had owned since 1990. This is CGT event A1-Disposal of a capital asset. Ed lost his real estate property in a bushfire in 2017. He had owned the property since 1983. This is CGT event C1-Loss or destruction of a capital asset. However, because the asset lost is a pre-CGT asset, any gains or losses in relation to this CGT event will be disregarded. Jim Sun entered into a restrictive covenant with Marsh Pty Ltd. This is CGT event D1-Creating contractual or other rights. Greg subdivides his 10-hectare block of land, which he purchased in 2011, into five 2-hectare blocks. The subdivision of land does not constitute a CGT event. The CGT event will only occur when the subdivided blocks are sold. Alfa Pty Ltd cancelled its business contract with Beta Pty Ltd and received a $500,000 termination fee. This is CGT event C2- Cancellation, surrender or similar endings