17.9 In 2020-21, Ahmed has capital gains of 130,000 and allowable losses of 24,000. H also has capital losses brought forward of 3,700. Ahmed's taxable income for 2020-21 (after deduction of the personal allowance) i 22,500. He makes Gift Aid donations of 8,000 during the year. Compute his CG liability for the year assuming that his gains of 130,000 comprise either: (a) a gain of 120,000 which qualifies for business asset disposal relief (BADR) and non-BADR gain of 10,000 on the disposal of chattels, or (b) a BADR gain of 10,000 and a non-BADR gain of 120,000 arising on the disposa of residential property, or (c) a BADR gain of 7,500, a non-BADR gain of 70,000 on the disposal of residentia property and a non-BADR gain of 52,500 on the disposal of shares