On 1 June 2001, Alice bought a house in Derby for 45,000. She occupied the house

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On 1 June 2001, Alice bought a house in Derby for £45,000.

– She occupied the house as her PPR until 1 May 2003 when she left to work in Exeter, living in rented accommodation.

– She returned to the house in Derby on 1 November 2004 and stayed until 1 July 2007 when she left to take up a post in the USA, again living in rented accommodation.

– She returned to Derby on 1 February 2010 and stayed until 1 June 2021 when she bought a house in Nottingham and made this her principal private residence.

– On 1 February 2024 she sold the house in Derby for £164,000.

Compute the chargeable gain.

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