2014 September Past Year

A UK taxpayer has disposed of four assets during the year. Which of the following
gains could be subject to Capital Gains Tax?
A The taxpayer purchased a large sum of Euros for use on holiday, which were
not spent and were worth more than had been paid for them when converted
back to Sterling.
B The taxpayer had invested in shares issued by his employer and sold them at a
gain.
C The taxpayer purchased a rare model of sports car, but sold it soon afterwards
at a profit because he found it difficult to drive.
D The taxpayer sold his family home, realising a profit, in order to move to a
smaller property.

May I know why A,B and D is not accepted?