Which of the following is most correct in relation to capital gains tax?

a.The cost base of a CGT asset has four elements under s110-25(1)

b.The loss or destruction of a CGT asset would be treated as an A1 CGT

c.Event Losses on personal use assets can be offset against gains on collectables

d.Capital gains and losses on depreciating assets are disregarded under s118-24

e. The indexation method only applies to capital gains on assets purchased after 21 September 1999