Fiona acquired 12 acres of investment land in 2008, for 80,000. On 12th March 2020 she sold 4 acres to a developer for 150,000. At the same time, Fiona received an offer from another developer for the remaining 8 acres of 50,000, but she declined the offer. On 15th July 2020, Fiona sold the remaining land for 60,000. Required Calculate Fionas chargeable gains on the above disposals, and state the tax year for reporting the two gains.