Aqua Ltd commenced trading on 1 April 2021. The company prepared its first set of financial statements for the 15-month period ended 30 June 2022. Aqua Ltd's trading profits were 285,000 for the period. During March 2022, Aqua Ltd sold a chargeable asset and generated a capital loss of 8,000. During May 2022, Aqua Ltd sold another chargeable asset and realised a chargeable gain of 30,000. What is Aqua Ltd's corporation tax liability for the three-month period ended 30 June 2022