Which of the following items is not a separate CGT asset for the purposes of Subdivision 108-D ITAA97?

• A capital improvement to a pre-CGT asset that cost $52,000 in 1998.
• A building or structure built in May 1998 on pre-CGT land.
• A building or structure built in May 1998 on post-CGT land for which a balancing adjustment would apply on disposal.
• A depreciation asset that is part of a building or structure on post-CGT land.
• Land acquired after 19 September 1985 that amalgamated on the same title as land acquired before that date.