Fiona owned 100% of the share in F Company, and she worked for the company until 1 February 2019. On that day, she made a gift of his share to her son, and this resulted in a chargeable gain of £420000. At that time of the gift the market value of the assets hold by F Company were as followed: £ Freehold factory and office 400000 Investment--Shares 100000 Inventory and work in progress 130000 Account receivables 100000 Cash 30000 If gift relief was used, the amount of Fiona's chaegrable gain was £ .