1)Anna, Bella and Charlotte have been in partnership for many years. They have provided the following information for the year ended 30th June 2021:

- Taxable trading profit - 104,000.

- Bella receives a salary of 15,000.

- Interest on capital at 5% per annum.

The partners' fixed capital balances are:

Anna - 25,000

Bella - 30,000

Charlotte - 25,000

The remaining profits are split 30/30/40 respectively.

Calculate Charlotte's trading income for the year ended 30th June 2021.

2) oz has traded for many years and has an accounting year end of 31st March 2021.

During the year he bought a 33,000 Lexus petrol motor car with emissions of 109g/km. She uses the vehicle 30% of the time for private purposes.

Calculate the maximum WDA available for the year ended 31st March 2021