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Madalena sold 1 5 , 0 0 0 shares in G plc to her daughter on 1 1 September 2 0 2 3 for 1

Madalena sold 15,000 shares in G plc to her daughter on 11 September 2023 for 11,000. Madalena acquired the shares several years ago at a cost of 10,000. On the date of the gift the shares were quoted at 211p 255p.
G plc is a quoted trading company and Madalena's shareholding represents a 1% interest in the company.
What is Madalena's chargeable gain, after any available reliefs, on the sale of the shares to her daughter in the tax year 2023-24?
1,000
21,650
24,950
28,250

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