Anders is 72 years old and is employed by PWMG as a part-time advisor on corporate restructuring. During the tax year 2017/18, Anders made a number of disposals. Which of the following disposals (i.e. sales) would be exempt from capital gains tax in 2017/18?

a. Sale of a painting for 15,000. Anders inherited the painting 20 years ago.

b. Sale of shares in an unquoted trading company. The shares were sold for 25,000.

c. Sale of a house for 475,000. The house was Anderss principal private residence.

d. Sale of National Savings Certificates. The Certificates were sold for 20,000.