c) Thomas owns a residential investment property that would realise a chargeable gain of 34,200 if sold in tax year 2020/21. Thomas has taxable income of 60,000. His wife, Vanessa, has capital losses brought forward of 5,500. Vanessa has taxable income of 16,000. Required: Explain the tax planning measures you would recommend to minimize both Thomas's tax liability and that of Vanessa.