In August 2020, Susannah (a sole trader) gave a business asset to her son. The asset had been bought by Susannah for £91,500 in July 2010 and enhanced in May 2012 at a cost of £34,500. The asset's market value in August 2020 was £215,000. Both Susannah and her son elected that the gain arising should be held-over.

Compute the amount of the held-over gain. Also explain how the situation would differ if Susannah's son had paid her £150,000 for the asset.