*17.7 Karen bought a house in 1980 for £36,000. The house was valued at £42,000 on 31 March 1982. In November 1987 she spent £18,000 on dividing the house into two selfcontained flats and in September 2008 she sold one of the flats for £95,000, at which time the other flat was valued at £105,000. In January 2010 she sold the second flat for

£110,000. Karen never lived in either of the flats.

Compute the chargeable gains arising on Karen's two disposals.