Tina bought a boat for $$20,0007$ months ago to sail with her friend on the weekend, however she was offered $$30,000$ for the yacht by a wealthy collector last week and she decided to sell it$.$ What are the capital gains implications $($if any$)$ on the sale of the yacht?

Select one:

$$ a$.$ Tina does not have to pay capital gains tax because boats like cars are an exempt asset for capital gains.

b$.$ Tina's boat was purchased for hobby purposes and therefore is not subject to capital gains.

$$ c$.$ Tina will need to pay capital gains tax and she can use the discount or indexation method to reduce the gain.

$$ d$.$ Tina will have to pay capital gains but can claim the discount on the gain made.

e$.$ None of the above.

f$.$ Depending on her situation $2$ of the above.