Karen bought a house in 1996 for £42,000. In November 1997 she spent £18,000 on dividing the house into two self-contained flats. In September 2021 she sold one of the flats for £95,000, at which time the other flat was valued at £105,000. In March 2024 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, ignoring incidental costs of acquisition and disposal.