Laura started trading on 1 February 2022, preparing accounts to 30 April. Her adjusted trading profit for the 15 months to 30 April 2023 (before deduction of capital allowances)

was £260,122. Her purchases of plant and machinery during the period were as follows:

£

1 February 2022 Bought machinery 153,000 1 February 2022 Bought motor car (emissions 78g/km) 15,000 12 October 2022 Bought machinery 25,700 7 April 2023 Bought machinery 34,800 Compute her trading income for the first two tax years, assuming 40% private use of the car by Laura. Also compute the amount of any overlap profits.