Hello Robert, my evaluation is illustrated below:

Future Value of Property:

FV = $100,000*(1+7.5%) to the power of 5
= $143,562.91

Capital Gain:

= $143,562.91 – $105,000 = $38,562.91

Net Return:

Property Sale Value less disposal costs:

Disposal Costs:

CGT = 50%*38,562.91*48.5% = $9,351.51

Agents Commission = $143,562.91*3% = $4,306.60

Therefore, the net return (cash in hand)
= $24,903.60

= $24903.60/$105,000 = 23.72%

Regards

Antonio