In June 2013, Pamela bought a freehold building for business use costing £150,000. In July 2021 she sold this building for £261,400 and immediately bought another freehold building, again for business use. Assuming that roll-over relief is claimed, calculate the chargeable gain arising in July 2021 if the cost of the new building is: 

(a) £258,900 

(b) £149,800 

(c) £276,800.