Blue Ltd acquired 85% of the share capital in Yellow Ltd on 1 July 2021. In the year to 31 March 2022, Blue limited made a profit of 300,000 and Yellow Ltd incurred a trading loss of 60,000 in the same 12 months. What is the maximum amount of trading loss group relief that Blue Limited can claim from Yellow Limited in the accounting period ended 31 March 2022: Select one: O a. 60,000 O b. 225,000 Oc. 45,000 O d. 51,000