Daniel owned all 1,000 shares in Q Ltd, an unquoted investment company. On 10 October 2019, Daniel gave 300 of his shares in Q Ltd to his daughter. The values of the shares on 10 October 2019 were as follows: % shareholding Value per share £ 76–100 150 51–75 120 26–50 90 1–25 30 What is the diminution in value of Daniel’s estate as a result of his gift on 10 October 2019? 164 A. £123,000 B. £27,000 C. £66,000 D. £18,000