B2 Yvonne had the following transactions in the shares of Scotia plc:

£

18 August 1997 Bought 3,000 shares 6,000 19 September 2004 Bought 2,000 shares 5,000 13 March 2010 Sold 5,000 shares 23,000 28 March 2010 Bought 1,000 shares 4,400 Sally's capital gains tax position in 2009-10 was as follows:

£

Capital gains arising in the year 30,000 Capital losses arising in the year 6,000 Capital losses brought forward 12,000 You are required to:

(i) Calculate Yvonne's chargeable gain.

(ii) Calculate Sally's CGT liability for 2009-10.