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Green Ltd prepared accounts for a fifteen month period to 31 March 2013. On 1 December 2012 a freehold property was sold, realising a gain of £156,000 after indexation. What is the chargeable gain to be included in the taxable total profits for the first accounting period based on these accounts? A. £78,000 B. £124,800 C. £156,000 D. £Nil |