Match the following sections from Division 70 ITAA97 with the circumstances they address: A taxpayer acquires trading stock for more than its market value in a non-arm's length transaction. A taxpayer disposes of trading stock outside the ordinary course of business. A taxpayer starts holding as trading stock an item already owned but not held as trading stock. A taxpayer stops holding an item as trading stock but still owns it. An owner of trading stock dies. A. s70-20 B. s70-90(1) C. s70-110 D. s70-30(1) E. s70-105