单选题
On 31 March 2015, Jessica sold a copyright for ￡28,800. The copyright had been purchased on 1 April 2009 for ￡21,000 when it had an unexpired life of 15 years. What is Jessica’s chargeable gain in respect of the disposal of the copyright?
A、
Nil
B、
￡20,400
C、
￡16,200
D、
￡7,800
【正确答案】
C
【答案解析】
28,800 – (21,000 x 9/15) = ￡16,200
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