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Question 5 (10 points) Capital Gains Tax Discuss the capital gains tax consequences of the following in relation to the main residence exemption: A - Your client purchases a property to live in and does so for four months. They are then sent overseas by their employer for 12 months during which tirne the residence is rented out. B - Your client purchases a new home and moves in immediately. Four months later, their previous main residence is sold. C - Your client purchases a new home and moves in immediately. Nine months later, their previous main residence is sold. - Your client decides to make extra income by renting out their spare bedroom in heir main residence on Airbnb