Lighter Ltd sold the following assets during the year ended 31 March 2020: (1) During the year Lighter Ltd had the following acquisitions and disposals of shares: 20 May 2019 Acquired 600 shares at a cost of 12,600 25 May 2019 Acquired 700 shares at a cost of 8,200 18 May 2019 Disposed 2,000 shares for 55,000 The following prior transactions are relevant: s104 holding values as at April 1985 - No. of shares 15,000; cost 24,000; indexed cost 32,000 30 August 2014 Acquired 7,000 shares at a cost of 21,000 The relevant retail prices index (RPIs) for the building and share holdings are: April 1985 94.78 August 2014 257.0 December 2017 278.1 Required: Calculate Lighter Ltd's gain or loss on the disposal of the shares. Lighter Ltd sold the following assets during the year ended 31 March 2020: (1) During the year Lighter Ltd had the following acquisitions and disposals of shares: 20 May 2019 Acquired 600 shares at a cost of 12,600 25 May 2019 Acquired 700 shares at a cost of 8,200 18 May 2019 Disposed 2,000 shares for 55,000 The following prior transactions are relevant: s104 holding values as at April 1985 - No. of shares 15,000; cost 24,000; indexed cost 32,000 30 August 2014 Acquired 7,000 shares at a cost of 21,000 The relevant retail prices index (RPIs) for the building and share holdings are: April 1985 94.78 August 2014 257.0 December 2017 278.1 Required: Calculate Lighter Ltd's gain or loss on the disposal of the shares