Which statement is false?

Which statement is false?

a$.$ The gifting of a boat acquired in $1986$ triggers an A I CGT event.

b$.$ The destruction of a house $($acquired in $1984)$ in a fire triggers a C I CGT event.

c$.$ The sale of shares acquired in $1987$ triggers an A I GT event.

d$.$ A car retailer enters into a long$-$term restrictive covenant agreeing to sell only Mercedes cars triggers a D I CGT event.