（注：本题和下一题实质为part B：OT case部分，但由于学习通系统在中无法编制“一题对多问”的题型，只能在填空题当中反映。各位在做这两道题时，请按照前面客观题的要求答题即可：如果是，在对应的空格中填入你认为的正确选项的大写字母，不要在字母前留空格；如果是，字母间不要留空格、不要加标点符合；如果是填空题，只填入你认为正确的数字，不要留空格、不要加千分符、不要加单位。在正式考试中，以上问题各位不会遇到。）Jacky disposed of the following assets during the tax year 2018/19:(1) On 30 September 2018 Jacky sold a copyright for £8200. The copyright had been purchased on 1 October 2016 for £7000 when it had an unexpired life of 10 years.(2) On 6 October2018 Jacky sold a painting for £00. The painting had been purchased on 18 May 2003 for £2200. Jacky incurred selling fees of £350 on the disposal.(3) On 3 December 2018 Jacky sold two acres of land for £92000. Jacky's father had originally purchased three acres of land on 4 August 2006 for £19500. His father died on 17 June 2013, and the land was inherited by Jacky. On that date the three acres of land were valued at £28600. On December 2013 Jacky incurred legal fee of £500 defending his title to the three acres of land. The market value of the unsold acre of land as at 3 December 2018 was £38000.(4) On 14 January 2019 Jacky disposed of 5000 £1 ordinary shares in a UK company to another individual. The market value of the shares on that date was £800. Jacky had purchased the shares for £26300.What is the amount of the chargeable gain arising on the disposal of the copyright?A. £6800 B. £2600 C. £1200 D. £960What is the amount of the chargeable gain arising on the disposal of the painting?£ What is the allowable cost used in the capital gains tax disposal computation for the sale of the two acres of land on 3 December 2018?A. £20740 B. £14154 C. £20594 D. 19400（注：此题为一道包含四道正误判断的题目，如果你认为正确填“T”，如果错误填“F”。将你判断的最后结果按照题目顺序填在题目空格中。例如，如果根据你的判断，第一道题“正确”、第二道题“错误”、第三道题“正确”、第四道题“错误”，则在第四空中填入“TFTF”。填入大写字母、不要加引号、字母间不要留空格，不要用标点符号隔开）Jacky wishes to make a gift relief claim in respect of the gain on the disposal of the shares on 14 January 2019. For each of the following statements select whether it is true or false in relation to the gift relief claim(1) The company must be an unquoted company.(2) The company must not own any non-business assets.(3) The company must be a trading company.(4) Jacky must have owned the shares for at least two years.Assuming Jacky sold the shares on 14 January 2019 realising a chargeable gain, Which TWO of the following conditions must be met for entrepreneurs' relief to be available?A. Jacky must make a claim for the relief by 31 January 2021B. Jacky must have worked full time for the company for at least one year prior to the disposalC. Jacky must have owned the shares for at least one year prior to the disposalD. Jacky must be disposing of at least 5% of the company's shares