The rule with c'est vs il/elle is that you are speaking of a specific item. In this lesson one of the examples doesn't appear to follow that rule:
The lesson translates "Is it a second-hand car?- No, it's new." to "C'est une voiture d'occasion? - Non, elle est neuve."
Why doesn't the question use Elle instead of C'est? They are talking about a specific car--i.e. the one purchased by the speaker.
I can see your confusion but in the question -
C'est une voiture d'occasion?
it has to be c'est because in French you cannot say-
il/elle est + une
I know it is tricky for English speakers but that's just how it is ...
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