Which of the following is$/$are fully exempt from Capital Gains Tax?

Select one:

a$.$ A family home which was owned for $15$ years by the taxpayer and has been rented out for the last $7$ years as the taxpayer relocated to the UK for work purposes. The owner, upon returning to Australia, has lived in the property for $2$ months prior to selling the house $($to fund the purchase of a new family home$).$ There have been no other claims of main residence by the taxpayer.

b$.$ A motor vehicle purchased by the taxpayer, held for $24$ months then disposed of for a value above the cost base.

c$.$ A lottery win by a Uber driver.

d$.$ Two of the specific events are fully exempted from CGT$.$

e$.$ All of the specific events are fully exempted from CGT$.$