3. Tobi made the following disposals of assets during 2020/21: Sold shares in Qi Ltd for 18,250. Tobi purchased the shares in 2004 for 3,650. The shares have always been held in an ISA. Gifted a necklace worth 11,780 to her daughter. Tobi had inherited the necklace from her own mother in 2010 when it was valued for probate purpose at 8,800. Sold an antique chest of drawers at auction for 9,300. The auctioneer charged a 5% commission on the sale. The chest of drawers was purchased by Tobi in 2006 for 3,300. Sold a building for 86,000. Tobi had originally purchased the building for 28,750 in 1999. She incurred legal fees on the disposal of 2,100. Immediately before the sale she spent 850 having a broken window repaired. Tobi's only source of income is from her job. She is paid a salary of 38,000 per annum. Requirements (a) Calculate the capital gain arising on each asset. Your answer should clearly show how each gain has been calculated and note any items excluded from your calculations. (6 marks) (b) Calculate Tobi's capital gains tax liability for 2020/21. (4 marks) (10 marks)