In May 2006 , Janine bought a building for £187,525 for u se in her business. In July 2017 she sold the building for £260,000 and, in the same month, bought another building for use in her business. Assuming that Janine claims roll -over relief, calculate the chargeab le gain arising on the July 2017 disposal if the replacement building has a cost of:

(a) £270,000

(b) £240,000

(c) £185,000.