单选题 Wan ceased trading on 31 December 2014, having been self-employed since 1 January 2002. On 1 January 2014,the tax written down value of her plant and machinery main pool was ￡6,200. On 10 November 2014, Wan purchased a computer for ￡1,600. All of the items included in the main pool were sold for ￡9,800 on 31 December 2014. What is the balancing charge which will arise upon the cessation of Wan’s trade?