Karen bought a house in 1990 for £42,000. In November 1991 she spent £18,000 on dividing the house int o two self -contained flats. In September 2015 she sold one of the flats for £95,000, at which time the other flat was val ued at £105,000. In January 2018 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.