In June 2014, Pamela bought a freehold building for business use costing 150,000. In July 2022 she

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In June 2014, Pamela bought a freehold building for business use costing £150,000. In July 2022 she sold this building for £261,400 and immediately bought another freehold building, again for business use. Assuming that roll-over relief is claimed, calculate the chargeable gain arising in July 2022 if the cost of the new building is:

(a) £258,900

(b) £149,800

(c) £276,800.

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