incurred incidental costs on acquisition

Hi Jilly,

Why for the incurred incidental costs on acquisition was not included in the acquisition cost in the model answer.

Thanks

Greenwood Ltd. disposed of an investment property on 31/12/2023.

They received disposal proceeds of £73,500 for the property and incurred legal fees on disposal of £5,000.

They initially purchased the property for £15,000 and incurred incidental costs on acquisition of £1,500 on 31/12/2008.

They spent £25,000 to extend the property on 31/12/2010.

What chargeable gain would result?

Indexation factor Dec 08 – Dec 17 is: 1.540?
Indexation factor Dec 10 – Dec 17 is: 0.716