21.3 In September 1999, Pamela bought a building for business use at a cost of £150,000. In September 2009 she sold the building for £261,400 and immediately bought another building, again for business use. Assuming that Pamela claims roll-over relief, calculate the chargeable gain arising in September 2009 if the cost of the new building is:

(a) £258,900

(b) £149,800

(c) £276,800.