单选题 Alice is in business as a sole trader. On 13 May 2014, she sold a freehold warehouse for ￡184,000, and this resulted in a chargeable gain of ￡38,600. Alice purchased a replacement freehold warehouse on 20 May 2014 for ￡143,000.Where possible, Alice always makes a claim to roll over gains against the cost of replacement assets. Both buildings have been, or will be, used for business purposes by Alice. What is the base cost of the replacement warehouse for capital gains tax purposes?

A、￡181,600
B、￡104,400
C、￡143,000
D、￡102,000

【正确答案】 C

【答案解析】(184,000 – 143,000) > 38,600 The base cost is the actual cost of ￡143,000. There is no rollover relief because the proceeds not reinvested are greater than the chargeable gain.