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(A)ComputE sAlly’s tAxABlE CApitAl gAin, iF Any, Arising on thE inCorporAtion oF hEr solE trADEr BusinEss, giving A rElEvAnt ExplAnAtion For Any ElEmEnt oF thE trAnsACtion thAt you trEAt As not giving risE to A CApitAl gAin in this yEAr. (14 mArks)
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