(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)

己内酰胺成品含水量高的处理有（）。

A、提高进料浓度

B、提高蒸馏真空

C、停车检修消漏

D、控制较高的残液流量