Yvonne had the following transactions in the shares of Scotia plc:

Sally's capital gains tax position in 2023-24 was as follows:

You are required to:

(a) Calculate Yvonne's chargeable gain.

(b) Calculate Sally's CGT liability for 2023-24, assuming that her taxable income for the year (i.e. total income less reliefs and the personal allowance) was:
(i) £20,000 (ii) £35,200 (iii) £45,000.
Also assume that none of Sally's gains relate to the disposal of residential property or qualify for business asset disposal relief. She made no Gift Aid donations or pension contributions during 2023-24.