Viva Ltd is a United Kingdom resident company. The company commenced trading on 1 April 2018 and its results for the fifteen-month period ended 30 June 2019 are summarised as follows: The trading profit as adjusted for tax purposes is £360,000. This figure is before taking account of capital allowances. Viva Ltd purchased equipment for £25,000 on 1 April 2018. On 1 October 2018 Viva Ltd disposed of some investments and this resulted in a capital loss of £7,000. On 12 June 2019 the company made a further disposal, and this resulted in a chargeable gain of £43,000. 

Required:
Calculate taxable total profits of Viva Ltd related to first accounting period in respect of the fifteen-month period ended 30 June 2019.
O A £263,000.
B.E108.000.
O C. £70,490.
O D. E43,000.