Jacob is resident in the United Kingdom for tax purposes. He disposed of the following assets during the tax year $2022/23$

$(1)$ On $15$ September $2022$ Jacob sold an antique vase for $6,800.$ The painting had been purchased on $05$ March $2008$ for $2,200.$ Jacob incurred selling fees of $260$ on the disposal.

$(2)$ On $30$ September $2011$ Jacob bought a wasting asset $($that is not a chattel$)$ at a cost of $$30,000.$ It had an

unexpired life of $20$ years. He sold the asset for $42,000$ on $30$ September $2022$

$(3)$ Jacob bought $10$ hectares of land for $8,000$ in August $2009.$ He sold $3$ hectares of the land for $20,000$ in

January $2021.$ At that time the remaining land was worth $60,000.$ In May $2011,$ Jacob spent $2,500$ levelling

the $3$ hectares of land sold in January $2023$

$(4)$ Jacob also purchased an asset qualifying for ROR in January $2001$ for $130,000.$ In August $2020,$ he sold the

asset for $180,000$ and spent $150,000$ in November $2022$ on a new qualifying asset.

Required:

$1.$ What is the amount of the chargeable gain arising on the disposal of the antique vase?

$2.$ Calculate the chargeable gain of wasting assets sold on $30$ September.

$3.$ What is the allowable cost used in the capital gain tax computation for the sale of the $3$ hectares of land sold in January $2023$

A $2,400$

B $4,500$

C $2,000$

D $10,500$

$4.$ Calculate the chargeable gain arising on the disposal of the asset assuming that ROR is claimed?

$5.$ In respect of roll $-$ over $$ relief $($ROR$)$ conditions, the replacement assets must be acquired within a period beginning $....................$ before and ending $............................$ after the date of sale of the old asset.