[单选题]
Lucy sold a factory for ? 500,000, realising a chargeable gain of ￡185,000 and immediately reinvested ￡475,000 in a new factory. What is the chargeable gain on the sale of the first factory, assuming that all available reliefs are claimed?
A .￡Nil
B .￡25,000
C .￡290,000
D .￡185,000
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