This question has two separate part, and each part should be answered Part a Jane Jane owns shares in ABC Ltd. She acquired 1,500 shares in the company on 31 May 2016 for 20,000, and 500 shares on 30 June 2017 for 10,000. On 7 July 2020 Jane bought a further 200 shares in ABC Ltd for 4,000. Jane sold 1,000 shares in ABC Ltd on 28 June 2020 for 25,000. She is not an employee of ABC Ltd. Calculate Janes capital gain on the disposal of the shares on 28 June 2020. (5 marks) Part b Jerome Jerome bought a factory in June 2004 for 680,000. In August 2020 wishing to move to a more convenient location, he sold the factory for 800,000. He moved into a rented factory until January 2021 when he purchased and moved to a new factory. Assuming that all beneficial claims are made calculate the base cost of the new factory if it was purchased for (a) 750,000 (b) 600,000 (7 marks)