V1. Albert owns 100% of the shares of ProTech Services Inc and is has decided to sell the business. He initially invested STG 100,000 in the shares of the business 20 years ago. He has negotiated a selling price of STG 3,000,000 for 60% of his interest in the company. He has not claimed his capital gains allowance for the previous year and has no other gains this year. His annual employment income is STG 40,000. 1. Calculate his taxable gain from the disposal of the business 2. What is the tax payable of the on his total earnings for the year.