A taxpayer had acquired the following shares in Company PLC: 315 January 2000: 2.000 shares at a total cost of 8.000 31 January 2010: 2.000 shares at a total cost of 19.000 315 January 2020: 4,000 shares at a total cost of 45,000 On 31 january 2021, the taxpayer sold 1.400 shares for 12.600. Assuming that no further shares were acquired in 2020-2021. What is the chargeable gain or allowable loss? Allowable loss 6700 Chargeable gain 7,000 No chargeable gain or allowable loss Allowable loss 3,150