Since 6 April 2014, Nicolas has let out an unfurnished freehold office building. On that date, the tenant paid Nicolas a premium of ￡82,000 for the grant of a 15-year lease.How much of the premium of ￡82,000 will Nicolas include when calculating his property business profit for the tax year 2014–15 A: ￡59,040 B: ￡22,960 C: ￡82,000 D: ￡5,467