CGT if married after a gift...

I purchased a property in 2000 for £51k. It was my main private residence until September 2006 when I gifted it to my girlfriend - it was a was worth £115k at the time, there was no CGT on the transfer because I was covered by private residence relief. We married in October 2006, it's not been her main residence at all. She is now looking to sell the property for around £140k. Is the value for her CGT from the £115k that the property was worth when it was given to her (given that, that transaction would have attracted CGT as we were not married - but it had been covered by private residence relief)?

Hi Nick Riley,
Your wife would use the value of the property at the time she acquired it, for her acquisition cost, as well as any solicitors fees, estate agent fees etc, as this is the value of the asset at the time she acquired it.  
Thank you.