The correct answer is option 2 and 3 only.
Capital gains arise when there is an increase in the value of a capital asset, such as property, stocks, or paintings. Option 1 refers to an increase in sales, which does not necessarily result in capital gains.
Option 2 refers to a natural increase in the value of a property owned, which can result in capital gains if the property is sold at a higher price than the purchase price.
Option 3 refers to an increase in the value of a painting due to an increase in its popularity, which can result in capital gains if the painting is sold at a higher price than the purchase price.