On 21st October 2020 Ball Ltd sold a freehold office building for £369,000. The freehold office building had cost £156,000 on 3rd January 1990. Ball Ltd made a claim to rollover the gain on the freehold office building against the replacement cost of a new freehold office building. The new freehold office building was purchased on 14th November 2020 for £204,000. Both buildings are used entirely for business purposes. Indexation allowance is £22,500. Ball Ltd made a claim for rollover relief on the building. Required: 

a) Calculate the chargeable gain included in Ball Ltd's corporation tax liability for the year ended 31 December 2020 and the amount of corporation tax that is attributable to the capital gain. b) Calculate the amount of gain arising from the building sale that is rolled over and describe the qualifying criteria for a successful roll-over relief claim.