During 2021-22, Jayden had the following capital transactions: i. He gave an antique necklace to his mother on her birthday. He had bought the necklace for 5,999. The necklace was valued at 8,000 at the time of the gift. ii. He sold an antique dresser at ,3,000. The dresser was bought at 7,000 in January 2001. iii. He sold a plot of land for 20,000. This originally formed part of a larger field that he bought in June 1987 for f5,000. At the date of disposal, the remaining portion of land was valued at 80,000. iv. He had acquired the following shares in Extra plc: 01/05/1985 purchased 1,000 shares @ 8 per share 01/05/1992 purchased 1,750 shares @10 per share 01/07/1995 purchased 2,500 shares @11 per share On 15/11/2021 he sold 4,500 shares @ f.18 per share v. He gifted an antique watch to his wife, Emily. The watch had cost him in June 2020 at 2,000. Jayden's taxable income for 2021-22 was 36,500. Required: A. Calculate Jayden's chargeable gains for 2021-22. B. Calculate Jayden's capital gains tax liability for 2021-22