In 2023-24, Ahmed has capital gains of £130,000 and allowable losses of £23,000. He also has capital losses brought forward of £11,000.

Ahmed's taxable income for 2023-24 (after deduction of the personal allowance) is £22,700. He makes Gift Aid donations of £8,000 during the year. Compute his CGT liability for the year assuming that his gains of £130,000 comprise either:

(a) a gain of £120,000 which qualifies for business asset disposal relief (BADR) and a non-BADR gain of £10,000 on the disposal of chattels, or

(b) a BADR gain of £10,000 and a non-BADR gain of £120,000 arising on the disposal of residential property, or

(c) a BADR gain of £7,500, a non-BADR gain of £70,000 on the disposal of residential property and a non-BADR gain of £52,500 on the disposal of shares.