Melissa is a sole trader. Her capital gains and capital losses for 2022-23 are £27,000 and

£700 respectively. She has capital losses brought forward from 2021-22 of £12,900 and she also has unrelieved trading losses of £18,500 which are eligible for relief against capital gains in 2022-23.

Calculate Melissa's taxable gains for 2022-23, assuming that:

(a) a claim to relieve trading losses against capital gains is not made

(b) a claim to relieve trading losses against capital gains is made.