In March $2021,$ Vasco sold at auction an antique dressing table. He received $11,960$ after auctioneer's commission of $8\%.$ He had purchased the table in January $2005$ for $1,000.$

Columbus sold one of his factories on $30$ April $2021$ for $900,000.$ The factory had been purchased in September $2006$ for $566,700.$ In March $2022,$ Columbus purchased another factory for $700,000$ and claimed roll$-$over relief in relation to the gain arising on the factory sold in April $2021.$

Required

d$.$ Compute Vasco's chargeable gain.

e$.$ Compute the chargeable gain arising on the disposal made by Columbus in April $2014.$ Calculate the base cost of the factory acquired in March $2022.$