Laura sold her restaurant in June 2020 for 1,000,000, having agreed the following valuations with the buyer

	Value	Original cost
Premises	500,000	260,000
Production Equipment	90,000	170,000
Net current assets	100,000	100,000
Goodwill	310,000	-
	1,000,000	530,000

She also sold a buy-to-let property to her brother, for 100,000, in January 2020 when the market value was 245,000. She had bought the asset in June 2013 for 80,000. She had no other income or gains in 2020/21

Calculate Laura's CGT liability for 2020/21, assuming she has never claimed BADR and will claim it, if possible