5 In 2021/22 Charlotte had taxable income of 30,500. She made the following disposals in the year: i) ii) ii) iv) v) vi) In June 2021 she sold a computer for 350. It was originally bought in June 2016 for 2,500. In July 2020 she sold part of a set of jewellery that was originally acquired in December 2013 for 9,000 and costs of acquisition were 500. She received proceeds of 25,400. The market value of the remaining jewellery was 29,000. In August 2021 she sold 2,100 shares in GG plc for 5.50 each. Her shareholding was acquired as follows: Required: . May 2012-purchased 1,800 shares at a cost of 2.20 each. June 2014 There was a 1 for 10 bonus issue by GG plc. October 2017-purchased 3,500 shares at a cost of 3.10 each. In September 2021 she sold her car for 2,000. She had bought it in January 2013 for 25,000 and then spent 2,000 on improvements. The costs of disposal were 280. In October 2021 she sold an antique vase for 7,350. She had bought the teapot for 3,800 in June 2015. In November 2021 she sold a painting for net proceeds of 5,100. She had bought the painting for 11,500 in June 2011. a) Calculate the capital gain or loss on each disposal stated above, and then calculate Charlotte's liability to capital gains tax (CGT) for 2021/22. 19 Marks b) Charlotte's sister sold her house in the year 2021/22 for 305,000. She first bought the house on 1 December 2001 for 165,000 and lived there until 1 July 2011, when she moved away to live in London for work. She returned to live in the house on 1 August 2020 until she sold the house on 1 February 2022. Chart the ownership of the house for CGT purposes and use that ownership information to determine the extent of any chargeable gain arising. 6 marks