Adam is in business as a sole trader. On 13 May 2018, He sold a freehold warehouse for £184000, and this resulted in a chargeable gain of £38600. Adam purchased a replacement freehold warehouse on 20 May 2018 for £143000. Where possible, Adam always makes a claim to roll over gains against the cost of replacement assets. Both building have been, or will be, used for business purposes by Adam. What is the base cost of the replacement warehouse for capital gains tax purpose?