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1.On 31 March 2016, Angus sold a house, which he had bought on 31 March 2002.
Angus occupied the house as his main residence until 31 March 2007, when he left for employment abroad.
Angus returned to the UK on 1 April 2009 and lived in the house until 31 March 2010, when he bought a flat in a neighbouring town and made that his principal private residence.
What is Angus’ total number of qualifying months of occupation for principal private residence relief on the sale of the house?
A 72 months
B 54 months
C 114 months
D 96 months
