(a) David and Victoria are married and in 2019/20 David had a trading income assessment of 10,000 and Victoria received a salary of 30,500. (i) Calculate the income tax liabilities of David and Victoria assuming that an election is made to transfer the transferable amount of David's personal allowance to Victoria and state the date by which the election should be made. [10 marks] (ii) Explain clearly the conditions under which personal allowance can be transferred in the UK? [10 marks] (b) Polly has a trading profit of 13,500 assessable in 2019/20 and receives bank interest of 18,000. Calculate the income tax liability of Polly for 2019/20 [5 marks] (c) Molly receives bank interest of 22,500 and no other income in 2019/20. Calculate Molly's income tax liability in 2019/20 [5 marks]