In 2017-18, an individual has capital gains of £263,000 and allowable losses of £12,000.

He has no unrelieved capital losses brought forward from previous ye ars. His taxable income for 2017-18 (after deduction of t he personal allowance) is £2 6,400 and he has made no Gift Aid donations or pension contributions. Calculate his CGT liability for the year, assuming that the gains of £263,000 comprise either:

(a) a single gain of £263,000 which qualifies for entrepreneurs' relief (ER), or

(b) a single non-ER gain of £263,000 arising on the sale of shares, or

(c) a single non-ER gain of £263,000 arising on the sale of residential property, or

(d) an ER gain of £205,700 and a non-ER gain of £57,300 on the sale of shares, or

(e) an ER gain of £205,700 and a non-ER gain of £57,300 on residential property.