Carol purchased a holiday flat in December 2014 for £100,000. She spent £5,000 on installing central heating in February 2017 and a further £750 on repainting the interior of the flat in March 2021. The flat was never Carol's main residence.

She sold the flat at auction in February 2023 for £172,000, paying a 5% fee to the auctioneer. Legal costs were £400 in December 2014 and £500 in February 2023.

Compute Carol's chargeable gain on the disposal of the flat.