April purchased a horse float on 10 July 2020 at a cost of $40,000. She uses the float to take her more to shows on the weekends. On 15 February 2020 the float was destroy by a falling tree but luckily April had insured it for this type of mishap. She received 530,000 from twinance company as a result of the accident being the replacement value of the float. As a result of the accident which of the following CGT events would apply? OCT event Ob CoT event DL O CoT event CI. Od CGT event L. O CGT event Al