Samantha bought a house for 47,500 on 1 August 1996 and occupied the house as her principal

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Samantha bought a house for £47,500 on 1 August 1996 and occupied the house as her principal private residence. On 1 June 1998 she began to use one -fifth of the house for business purposes. Unfortunately her business eventually failed and on 1 June 2005 she ceased trading. From that date onwards she resided in the entire house until it was sold on 1 August 2017 for £165,000. Compute the chargeable gain.

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