Which of the following does not involve a CGT event from which a capital gain or loss can be made?

Select one:

a. A taxpayer receives an insurance compensation receipt in respect of an artwork they owned that was damaged by a fire

b. An employee taxpayer receives payment relating to a restrictive covenant preventing them from working for a competitor

c. A taxapyer receives payment for a block of land as settlement in relation to a sale contract that had been previously made

d. A taxpayer enters into a contract to sell a block of land but has not yet received the settlement proceeds

e. Dad gifts his rental property as a wedding present to his daughter and son-in-law