When an Individual Departs from Canada, There Is a Deemed

When an individual departs from Canada, there is a deemed disposition of most types of capital property. However, certain items are exempted from this deemed disposition rule. Which of the following items would be among these exemptions?

A) An extremely valuable coin collection.
B) A 72 foot sea-going yacht.
C) Shares of a CCPC that primarily provides nursing services.
D) Shares of a CCPC that primarily owns rental properties for resale.