(A)CAlCulAtE thE Amount oF CApitAl gAins tAxCgt) pAyABlE ByEmmA in rElAtion to thE ABovE trAnsACtions. iF thErE is no tAx liABility For Any trAnsACtion DuE to thE ExistEnCE oF A rEliEF, ExplAin thE ConDitions thAt nEED to BE sAtisFiED For thE rEliEF to BE AvAilABlE. (16 mArks)