Jim is an Australian resident individual taxpayer entity who is transferred to an interstate office. He decides to dispose of most of his assets. Which of the following events are not exempt under capital gains tax? Sale of main residence for $800,000, which he purchased in 2002 for $200,000. O Sale of car for $50,000. Sale of an investment property he purchased in 1983 for $100,000 and sold for $900,000. O Gift of rare artwork, purchased for $600, to Jim's roommate (the market value of which is $1,000)