单选题
On 10 January 2015, a freehold property owned by Winifred was damaged by a fire. The property had been purchased on 29 May 2002 for £73,000. Winifred received insurance proceeds of £37,200 on 23 February 2015,and she spent a total of £41,700 during March 2015 restoring the property. Winifred has elected to disregard the part disposal.
What is the base cost of the restored freehold property for capital gains tax purposes?