Paula makes the following acquisitions of ordinary shares in Indigent plc:

She sells 500 shares on 28 March 2024. No further shares in the company are acquired within the next 30 days.

(a) Show the s104 holding on 28 March 2024, just prior to and just after the disposal on that date.

(b) Compute the chargeable gain or allowable loss on the disposal if sale proceeds are:

(i) £1,300

(ii) £1,000

(iii) £700