Belicek made a number of disposals during the tax year 2016/17. Which one of the following disposals would be a chargeable disposal for capital gains tax purposes?

A. Sale of a racehorse. The market value of the racehorse was 25,000, but Belicek agreed to a selling price of 24,000. The racehorse was acquired by Belicek at a cost of 11,000.

B. Gift to a friend of an antique vase worth 1,000,000. The vase was acquired by Belicek at a cost of 700,000.

C. Gift to a charity of 32,000 in National Savings Certificates

D. Sale of Beliceks principal private residence