On 6th April 2020, Tilda sold a freehold warehouse (BUILDING 2) for 265,000 which she had purchased on 10th March 2004 for 140,000. In the tax year 2004/5, Tilda made a claim to rollover the maximum possible gain into the base cost of BUILDING 2. This was after she sold an old office freehold (BUILDING 1) for 150,000 on 15th April 2004, (Tilda had acquired this building on 20th September 2000 for 120,000). Both buildings have always been used entirely for business purposes in the wholesale business Tilda runs as a sole trader. Required: Calculate the net chargeable gain Tilda will be taxed on in 2020/21, on the disposal of BUILDING 2, assuming Tilda makes no other capital disposals in the tax year