4. Four sole traders listed below, are doing their own businesses. They sold chargeable assets and purchased replacement assets as shown below: a) Ruby sold the old Factory and purchased another replacement Factory within a period of 2 years, both used for business purposes b) Shima sold her Factory on 10/11/2019 and purchased another replacement Factory on 20/12/2023 c) Shifa sold all furniture and computer systems used for the purpose of business and purchased an office building for business purposes d) Rahim sold fixed plant and machinery used for the purpose of business and invested in Gold. Identify who all can claim Rollover Relief for the above transactions: (2 Points) Ruby and Shima Shima, Shifa and Rahim Ruby, Shima Shifa and Rahim O Ruby