Sheriff, is an Australian resident, he was living in Sydney but transferred to a new job in Newcastle. Before moving, he sold the following assets: Item Purchase Price Sale Price Rented Apartment $ 450,000 $700,000 Home $600,000 $800,000 Antique Clock $501 $3,501 Gold chain $1000 $800 Bed and Mattress $12,000 $2,000 All assets were purchased on 3 July 2018 and sold on 30 June 2023. He has been sleeping comfortably on the bed and mattress since it was purchased, but now it's time to get rid of them. Required: Explain the law applicable to each of these items that were sold Then calculate the total amount, if any, to be included in his assessable income from these CGT events?