In May 2009, Janine bought a building for £187,525 for use in her business. In July 2020 she sold the building for £260,000 and, in the same month, bought another building for use in her business. Assuming that Janine claims roll-over relief, calculate the chargeable gain arising on the July 2020 disposal if the replacement building has a cost of:

(a) £270,000

(b) £240,000

(c) £185,000.