Jon bought a chargeable asset for £23,000 in May 1979. He incurred enhancement expenditure of £10,000 in June 1981 and a further £14,000 in July 1998. The asset was valued at £58,500 on 31 March 1982 and was sold for £185,000 in February 2021.

(a) Compute the chargeable gain.

(b) Now re-compute the gain, assuming that the person who bought the asset from Jon in February 2021 was his civil partner (who lives with him).