The following scenario relates to questions $26-30.$

Mr Potter's capital transactions in the year ended $5$ April $2023$ included the following:

$(1)$ On $1$ October $2022,$ he sold his existing hairdressing business under the name of Demon Barbers. He had started the business on $1$ August $2015.$ The sale proceeds were attributable to the market values of the assets of the business as follows:

$\backslash$table$[[$Goodwill $($no cost$),$