10. Ahmed purchased a house (main Residence) on 1 January 2002 for 50,000 and sold it on 31 December 2019 to his brother for 90,000, after owning it for 216 months. The market value of the residence on the date of sale was 300,000. He occupied the residence for a period of 162 months. The capital gain for the sale of House after claiming available relief is: (2 Points) 300,000 62,500 187,500 250,000