Najma, Prakash’s wife, aged 68, received state pension of £9,500, private pension of £2,400 and gross interest from her bank of £6,000 during the year ended 5 April 2021. There was no PAYE income tax deduction from her pension income. Calculate any income tax payable by Najma for the year ended 5 April 2021. ii. How much tax could the couple save if Prakash’s shares (which yielded dividend income of £6,000) has been transferred into joint names so that Prakash and Najma received £3,000 each?