*C7 Q Ltd prepares accounts to 31 March each year. The company made the following two disposals of chargeable assets during the year to 31 March 2022: (1) 1,250 shares in Hentic Ltd were sold on 28 June 2021 for 25,000. Previous purchases and sales of shares in Hentic Ltd had been as follows: RPI 12 May 2001 Bought 2,000 shares 14,000 174.2 17 June 2004 Rights issue (1 for 10) 1,000 186.8 6 July 2008 Sold 1,000 shares 9,000 216.5 21 June 2021 Bought 600 shares 9,000 (2) The company's factory was sold for 437,500 on 4 March 2022. This factory had been purchased on 11 April 2002 (RPI 175.7) for 285,000. Note: The factory purchased in April 2002 was a replacement for a previous factory which had been purchased for 200,000 on 3 January 1992 (RPI 135.6) and sold for 320,000 on 14 June 2002 (RPI 176.2). Rollover relief was claimed in relation to the June 2002 disposal. The RPI for December 2017 was 278.1. Required: (a) Calculate the chargeable gain arising on the sale of the shares on 28 June 2021. (b) Calculate the chargeable gain arising on the sale of the factory on 4 March 2022, assuming that a further factory was purchased on 6 November 2021 for 360,000 and that rollover relief is claimed in relation to the March 2022 disposal.