Which of the following transactions will give rise to an assessable capital gain?

Select one:

a. Mary purchased a car for $15,000 on 3 August 2000 and sold it for $19,000 on 25 December 2015.b. Frank is a dealer in land and regularly buys land for the purpose of resale to make a profit. On 3 January 2015 he bought a block of land for $180,000 and sold it for $200,000 on 30 September 2015.c. Nick injured his arm in a work accident and was given $120,000 in compensation for the loss of a limb.d. Joseph purchased 1,000 shares inWoolworths Ltd anAustraliancompany,for $10.00 each on 12 January 2006. He sold them for $22.00 on 24 May 2016.