On 19 June 2022, Gretel sold a residential property, realising a gain of 16,300. The property did not qualify for private residence relief. On 23 December 2022, Gretel sold some shares in Cress plc, realising a gain of 25,000. Neither business asset disposal relief nor investors' relief apply to this disposal. Gretel is a higher rate taxpayer. Calculate Gretel's capital gains tax liability for 2022/23. (-)