Rodrigo bought 25 acres of land for 75,200 in order to build an extension to his adjoining factory. When planning permission was refused in April 2021, Rodrigo sold 5 acres of the land to a neighbouring business for 18,000, incurring selling costs of 1,300. At that date the remaining land had a market value of 125,000 Required: The chargeable gain arising in 2021/22 on the disposal, before reliefs, will be Select one: O a 13,760 O b. 1,660 Oc8,600 O d. 7,300