17.1 Carol purchased a holiday flat in December 2000 for £100,000. She spent £5,000 on installing central heating in February 2001 and a further £750 on repainting the interior of the flat in March 2001. The flat was never Carol's main residence.

She sold the flat at auction in February 2010 for £172,000, paying a 5% fee to the auctioneer. Legal costs were £400 in December 2000 and £500 in February 2010.

Compute Carol's chargeable gain on the disposal of the flat.