On 1 February 2021 Spruce Ltd sold an office previously used for the company's trade, for 500,000 proceeds. This disposal gave rise to a chargeable gain of 300,000. Prior to this disposal, Spruce Ltd spent 150,000 in December 2020 extending a separate warehouse building which the company bought in February 2018 for 50,000. The company further extended this warehouse in January 2021 at a cost of 250,000. Each of these extensions was brought into use for the purposes of Spruce Ltd's trade as soon as completed. Assuming rollover relief claims are maximised, calculate the gain chargeable in the company's year ended 30 November 2021 (ignoring indexation): Select one: O a. 50,000 O b. Nil Oc 100,000 O d. 250,000