(a) Capital Gains Tax and Stamp Taxes The capital transactions made by Kyle, a basic rate taxpayer, in 2021-22 were: - The disposal of his private residence on 1 November 2021 for 720,000. He purchased the property for 195,000. Legal costs of 10,000 were incurred when the property was acquired. He had lived in the house for 10 years from 1 November 2010 . He then moved out at the end of October 2020 . For the first 5 years Kyle rented one half of the house to a tenant. - In December 2021 Kyle sold 3 acres of land for 13,000. The land was part of larger 50 acre field Kyle owned with market value 150,000 in December 2021. He had purchased the whole 50 acres of land for 60,000 in April 2000 . - He sold 500 shares in a quoted company on 3 September 2021 for 3,750. The shares do not qualify for Business Asset Disposal relief. His purchase histories in the shares of this company are as follows: Kyle was a basic rate taxpayer in 2021-22. See the Data source for his unused basic rate band. Kyle is considering buying a factory for 400,000 in September 2022. Requirements (i) Calculate Kyle's capital gains tax liability for tax year 2021-22 assuming he makes all possible claims to minimise the liability. (17 marks) (ii) Calculate the stamp duty land tax payable on the factory and stamp duty reserve tax payable in October 2021 on the purchase of 250 shares