On 30 June 2020 Jorge sold a house for £308,000. The house had been purchased on 1 January 2003 for £98,000 and used by Jorge as follows:

Jorge let the house during all of his periods of absence. Throughout the period 1 January 2003 to 30 June 2020 Jorge did not have any other main residence. He also made the following disposals in 2020-21:
(i) On 30 September 2020 he sold a copyright for £8,200. The copyright had been purchased on 1 October 2018 for £7,000 when it had an unexpired life of 10 years.
(ii) On 6 October 2020 he sold a painting for £5,400. The painting had been purchased on 18 May 2016 for £2,200.
(iii) On 14 December 2020 Jorge sold two acres of land for £92,000. Jorge’s father-inlaw had originally purchased three acres on 4 August 2008 for £19,500 but died on 17 August 2015 and the land was inherited by Jorge’s wife. On that date the three acres were valued at £28,600. Jorge’s wife transferred the land to him on 14 November 2018. On that date the three acres were valued at £39,000. The market value of the unsold acre of land as at 14 December 2020 was £38,000.

Required:

Calculate Jorge's taxable gains for tax year 2020-21.

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Months 16 18 24 11 30 22 26 27 7 23 6 210 Occupied Unoccupied - travelling overseas Unoccupied - required to work overseas by his employer Occupied Unoccupied - required to work elsewhere in the UK by his employer Unoccupied - travelling overseas Unoccupied - required to work elsewhere in the UK by his employer Occupied Unoccupied - required to work overseas by his employer Unoccupied - travelling overseas Unoccupied - lived with sister