(a) Calculate the amount of capital gains tax (CGT) payable by Emma 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)

用人单位由于生产经营需要，经协商后可以延长的工作时间，下面错误的是（）。

A.与工会和劳动者协商不超过三小时

B.与工会或劳动者协商不超过一小时

C.与工会和劳动者协商不超过一小时

D.与工会或劳动者协商不超过三小时