Andy bought 30 acres of land on 1 March 2014 for 300,000. On 1 January 2016, he sold 10 acres of the land for 150,000. At this time the remaining land was worth 250,000. On 1 March 2021, Andy sold the remaining acres for 425,600. Andy has no other capital disposals during the tax year 2020/21. How much is Andy's chargeable gain for the tax year 2020/21?

A 125,600

B 238, 100

C 313,100

D 225,600

Do not copy from Chegg and give complete answer with explanation