Roy sold a home cinema projector on 28 April 2020 for $6,500. Roy had purchased the projector for $12,999 on 31 March 2019 and used it for watching his favourite movies at home.

Which of the following statements is most correct?

a) Roy has a capital loss of $6,499 which can only be offset against collectible capital gains.

b) Roy has a capital loss of $6,499 which can be offset against any other capital gains.

c) Roy has a capital loss of $6,499 which can only be offset against personal use asset capital gains.

d) Roy has a capital loss of $6,499 which he can deduct from his salary income.

e) Roy has a capital loss of $6,499 which is disregarded and cannot be offset against any capital gains.