In which of the following cases is there most likely to be an assessable net capital gain, assuming all individuals are Australian tax residents and the transaction occurred in Australia?

a) Fiona receives an amount of $60,000 as a settlement of her personal injury compensation claim.

b) Elon sells shares for $150,000 in the current year. He purchased the shares in June 1985 for $30,000.

c) Karla sells a rare coin from her private collection in the current year for $10,000. She purchased the coin five years ago for $5,000.

d) Ben sells his Victoria Cross medal that he was awarded for brave conduct in the current year for $11,000. He paid $500 in commission costs to sell the medal.

e) John sells trading stock for $5,000 in the ordinary course of business