Lion has used up the following disposals of assets during the tax year 2018/19.

25 June 2018

Residential investment property of $150,400 minus the costs of disposal of $1,280. Got it for $79,000.

29 July 2018

Some of the land for agricultural purposes. The earnings of the sale was $35,000. The costs of disposal was $700. The normal cost of the land at the start was $54,000. The reminder of the land is worth $70,000.

1 September 2018

A bookcase which were destroyed. It cost $12,000. Compensation of $20,000 was given on 30 September 2018. Lion bought a new vase as a replacement for $17,000 on 21 December 2018.

Peter had a taxable income of $30,100 in 2018/19.

QUESTION - HOW DO I Calculate Lion's capital gains tax payable for the year