Jerome made the following gifts to family members during tax year 2023-24:

(1) On 28 May 2023, Jerome made a gift of a house valued at £187,000 to his wife. His uncle had originally purchased the house on 14 July 2004 for £45,900. The uncle died on 12 June 2013 and the house was inherited by Jerome. On that date, the house was valued at £112,800. Jerome never occupied the house as his main residence.

(2) On 24 June 2023, Jerome made a gift of his entire 12% holding of 12,000 £1 ordinary shares in Reward Ltd, an unquoted trading company, to his son. The market value of the shares on that date was £98,400. The shares had been purchased on 15 March 2015 for £39,000. On 24 June 2023, the market value of Reward Ltd's chargeable assets was £540,000, of which £460,000 was in respect of chargeable business assets. Jerome and his son have elected to hold over the gain on this gift.

(3) On 7 August 2023, Jerome made a gift of an antique bracelet valued at £12,200 to his granddaughter.

The bracelet had been purchased in September 2010 for £2,100.

(4) On 29 January 2024, Jerome made a gift of nine acres of land valued at £78,400 to his brother. He had originally purchased ten acres of land on 3 November 2014 for £37,800. The market value of the unsold acre on 29 January 2024 was £33,600. The land has never been used for business purposes.

Required:

Calculate Jerome's chargeable gains for tax year 2023-24 and, for each of the recipients of assets (1) to (4) above, state their respective base cost for CGT purposes.