Discuss the CGT implications of the following: (a) Donald is a famous actor who had just finished a film. On 1 March 2023, the producers of the film paid him $1m in exchange for him agreeing not to work as an actor for the next 2 years. (b) ABC Pty Ltd entered into a contract to purchase a newsagency business (including the building) 1 July 2015 for $650,000. Solicitor fees were $10 000. On 1 September 2023 a customer, protesting at "fake news", burnt down the shop. It was worthless afterwards. ABC received $750,000 from the insurance company on 1 January 2024. (c) Mark is a developer and built and sold 20 townhouses in Taylor on 30 June 2023. for $10m. He bought the land for $500,000 in May 2018. The value of the land in January 2020 when construction of the townhouses commenced was $1m. Construction costs were $5m. Assuming any capital gain was $3m: Are there any CGT consequences arising from the sale of the townhouses in Taylor