helppp please

e) Asset destroyed: Jorum bought a business asset for 30,000 in June 2015 . It has been destroyed by fire on 6 January 2021. On 30 March 2021 , he received an insurance premium of 45,000 and a scrap value of 2,000. Immediately he reinvested 42,000 and purchased c) Sale of Factory: on 30 September 2020 Jorum, sold his factory for 80,000, which he used 60% for business purposes. The cost of the factory was 50,000. Immediately, he reinvested 90,000 in a new factory, which he will use fully for business purposes. f) Sale of Residence: on 20 March 2021, Jorum sold his Villa for 180,000. He purchased the same in November 2005 for 120,000. He never used the villa as his residence. He paid payment on account (advance tax) of 3,356 within a month of the sale of the residential property. You are required to: Calculate Capital Gain for each of the above sales for the tax year 2020/21 and calculate Capital Gain Tax by applying various deductions. Also, assume that his taxable income is 50,000. You are required to select the appropriate reliefs and justify the same, wherever applicable. Specify the due date for payment of tax. (15 marks)