Matthew (who was born on 1 October 1934) dies on 23 December 2022. His only income in tax year 2022-23 is a retirement pension of £31,930. He made a Gift Aid donation of

£200 in July 2022. His wife has income from property of £21,965 and no other income.

In August 2022 she gave listed shares to charity with a market value of £500.

They were married for many years and made no elections with regard to the married couple's allowance. Calculate their tax liabilities for 2022-23.