For the below two transactions for Eddie state for each of them, if any, the CGT event, timing of the event, the capital proceeds, the cost base, and whether Div 115 applies. Where appropriate support your answer with legislative authority

(i) Eddie runs a small mortgage broking firm and paid an amount of $40,000 as a premium to secure a lease in an office building in Burwood. This is in addition to both a bond paid and to the monthly rent. He paid the $40,000 and the first month of rent in January 2017. The lease expired in January 2020.

(ii) Eddie took some additional work advising banks on how to better run their loan services. After a year he decided he wanted to work less so he advised the banks he would no longer work with them. One bank, QBank, realised that Eddie had come into contact with highly sensitive information. In April 2020 (when he ceased advising) the bank paid Eddie $60,000 for agreeing not to disclose any of their sensitive information.