8. 9. Anastasia Lawrence is 28 years old and is employed as a VAT specialist by Canucks LLP, a large investment bank. Anastasia's taxable income for the tax year 2021/22 was 205,000. During the tax year 2021/22, Anastasia made a number of disposals that were subject to capital gains tax. Chargeable gains on these disposals did not arise from the disposal of either residential property or carried interest. Anastasia does not qualify for either business asset disposal relief or investors' relief. What rate of capital gains tax will apply to Anastasia's net capital gains for the tax year 2021/22? A. 10% B. 18% ABCD C. 45% D. 20% Flames plc had tax adjusted trading profits of 789,000 for the period ended 31 March 2022. Qualifying charitable donations of 12,000 were made on 1 January 2022. Corporate chargeable gains (net of allowable losses) for the period ended 31 March 2022 were 106,000. What is Flames plc's corporation tax liability for the period ended 31 March 2022? A. ABCD 172,330 B. 149,910 C. 170,050 D. 167,770